Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Exclude explanations from any journal entries.) a. Prepaid insurance, beginning, $800. Payments for insurance during the period, $3,000. Prepaid insurance, ending, $600. Journal Entry Accounts Debit Credit b. Interest revenue accrued, $2,000. Journal Entry Accounts Dobit Credit c. Unearned service revenue, beginning, $2,000. Unearned service revenue, ending, $300. Journal Entry Accounts Debit Credit c. d. Depreciation on building, $5,200. Journal Entry Accounts Debit Credit d. e. Employees' salaries owed for two days of a five-day work week, weekly payroll($15,000. e. Employees' salaries owed for two days of a five-day work week; weekly payroll, $15,000. Journal Entry Accounts Debit Credit e. f. Income before income tax, $25,000. Income tax rate is 35%. Journal Entry Accounts Debit Credit f. Requirement 2. Suppose the adjustments were not made. Calculate the overall derstatement or und esc 30 F3 DOO F4 2 #2 $ %