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, 2015 1. A bank loan had been obtained on December 1. Accrued interest on the loan at December 31 amounts to $1,500. 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 in 2011 for $450,000. 4 on but unbilled, revenue during December amounts to $75,000 policy. The entire amount was March 1, to renew a 12-month insurance recorded as Prepaid Insurance. 5. from company developing a six-month marketing campaign. The entire amount was initially recorded as unearned Revenue At December 31, $9,000 had actually been earned firm. 6. there was an accrued liability for salaries amounting to S1,900. December 31 fell on a Wednesday. The company's policy is to pay its employees every Friday. Since a Record the necessary adjusting journal on December 2015 (lf no entry is required for a select "No journal entries 31. account field.) entry required" in the first view transaction list view general journal Journal Entry Worksheet Record interest accrued on bank loan during December. Transaction General Journal Debit Credit Accounts receivable