Open with Google Docs H. Prepare adjusting entries (12 poin period. to be the end of the accounting 1. Salaries expense that remain unpaid at December 31, 2022 amounted to $2,300. 2022 Dec 31 To record accrued expense. 2. Interest revenue that remain uncollected at December 31, 2022 amounted to $1,400. 2022 Dec 31 To record accrued revenue. 3. Prepaid insurance was recorded at $1,200. By December 31, 20122 $100 is unexpired. 2022 Dec 31 To adjust prepaid insurance. 4. Unearned revenue was recorded at $ 3,000. By December 31, 2022, $2,500 is earned. 2022 Dec 31 To adjust unearned revenue. 5. An office equipment was acquired on January 1, 2022 at $ 12,000. It has a salvage value of $2,000 with an estimated useful life of 5 years. 2022 Dec 31 Page 819 Q + To record depreciation expense