Select one of the six transactions and develop the adjusting journal entry An accountant made the following adjustments at December 31, the end of the accounting period: a. Prepaid insurance, beginning, $400. Payments for insurance during the period, $1,200. Prepaid insurance, ending, $700. b. Interest revenue accrued, $1,600. c. Unearned service revenue, beginning, $1,100. Unearned service revenue, ending, $500. d. Depreciation, $4,800. e. Employees salaries owed for three days of a five-day work week; weekly payroll, $18,000. f. Income before income tax, $21,000. Income tax rate is 25%