Let's start with Exercise 3-22A and practice developing journal entries to make adjustments. Select one of the six transactions and develop the adjusting journal entry

An accountant made the following adjustments at December 31, the end of the accounting period:

a. Prepaid insurance, beginning, $400. Payments for insurance during the period, $1,200. Prepaid insurance, ending, $700.

b. Interest revenue accrued, $1,600.

c. Unearned service revenue, beginning, $1,100. Unearned service revenue, ending, $500.

d. Depreciation, $4,800.

e. Employees salaries owed for three days of a five-day work week; weekly payroll, $18,000.

f. Income before income tax, $21,000. Income tax rate is 25% .