Prepare adjusting entries for the following transactions.

1.		Unrecorded interest accrued on savings bonds is $410.
2.		Property taxes incurred but not paid or recorded amount to $800.
3.		Unearned service revenue of $4,000 was collected in advance. By year end $700 was still unearned.
4.		Prepaid insurance had a $750 debit balance prior to adjustment. By year end, 60 percent was still unexpired.
5.		Salaries incurred by year end but not yet paid or recorded amounted to $650.