More info a. Prepaid insurance, beginning, $300. Payments for insurance during the period, $2,400. Prepaid insurance, ending, $800. b. Interest revenue accrued, $2,300. c. Unearned service revenue, beginning, $1,700. Unearned service revenue, ending, $300. d. Depreciation on building, $5,200. e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $16,000. f. Income before income tax, $24,000. Income tax rate is 35%