The corporation's Supplies account showed a beginning debit balance of $400 and supplies purchased of $1,600. There were $600 of supplies on hand at year end. 

2.Depreciation on a building is estimated to be $10,000. 

3.A one-year insurance policy was purchased for $4,000. Six months have passed since the purchase. 

4.Accrued interest on a note receivable amounted to $200. 

5.The company received a $3,600 advance payment during the year on services to be performed. By the end of the year, one-third of the services had been performed. 

The adjusting entry to record the amount of service revenue earned during the accounting period is ?