Sweeney & Allen, a large marketing firm, adjusts its accounts at the end of each month. The following information is available for the year ending December 31 1. A bank loan had been obtained on December 1. Accrued interest on the loan at December 31 amounts to $1020. No interest expense has yet been recorded, 2. Depreciation of the firm's office building is based on an estimated life of 30 years. The building was purchased four years ago for $330.000 3. Accrued, but unbilled revelle during December amounts to $65.000, 4. On March 1, the firm paid $1.500 to renew a 12-month insurance policy. The entire amount was recorded as Prepaid insurance 5. The firm received 15.000 from King Biscuit Company in advance of developing a six-month marketing campaign. The entire amount was initially recorded as Unearned Revenue At December 31, $2,600 had actually been earned by the form 6. The company's policy is to pay its employees every Friday, Since December 31 fell on a Wednesday, there was an accrued ability for salaries amounting to $2,600 a. Record the necessary adjusting journal entries on December 31 b. By now much did Sweeney & Allen's net income increase or decrease as a result of the adjusting entries performed in parto? Ignore income taxes)