The following information pertains to The Koral Corporation: 1. The corporation's store Supplies account showed a beginning balance of $300 and had purchases of $900. The ending balance in the account was $200. 2. Depreciation on buildings is estimated to be $7000 3. A one-year insurance policy was purchased for $2,400. Three months have passed since the purchase. 4. Accrued interest on a note receivable amounted to $75 5. The company received $3,300 advance payment during the year on services to be performed. At the end of the year, one-third of the services have been performed. 4. The adjusting entry to record the accrued interest on the note would include a: a. credit to Interest Receivable for $75 b. debit to Interest Receivable for $175 c. credit to Interest Income for $75 d. debit to Interest Expense for $75 5. The adjusting entry to record the amount of services earned during the period would include a: a. debit to Unearned Revenue for $2,200 b. credit to Unearned Revenue for $1,100 c. debit to Earned Revenue for $3,300 d. debit to Unearned Revenue for $1,100