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For each of the following, journalize the necessary adjusting entry 5. A business pays weekly salaries of $15,000 on Friday for a five-day week ending (a) on that day. Jourmalize the necessary adjusting entry at the end of the fiscal period, assuming that the fiscal period ends on Wednesday (b) The balance in the prepaid insurance account before adjustment at the end of the year is $14,000. Journalize the adjusting entry required under each of the following alternatives: (1) the amount of insurance expired during the year is $4,500, (2) the amount of unexpired insurance applicable to a future period is $1,500. Unearned Service Revenue has a balance of $10,000 before adjustment. By the end (c) of the year, the business has earned $7,000. (c) The estimated depreciation on equipment for the year is $24,000