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Journalize the entries for the following adjustments at January 31, the end of the accounting period: cord E a. Amortization, $3,000. b. Prepaid insurance used, $1300. c. Interest expense accrued, $650. d. Employee salaries owed for Monday through Thursday of a five-day workweek; the weekly payroll is $13,000. e. Unearned service revenue that becomes earned, $3,500. th from a om design . 540 cash 00 a. Record the amortization. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Accounts Debit Credit within sim h, Account 2. a 3:43:43 b. Record the prepaid insurance used. Journal Entry