Complete the table below:

SFP = Statement of Financial Position                            SCI = Statement of Comprehensive Income

BEFORE the adjustment balance:		An adjusting journal entry  was required:			AFTER the adjustment balance:
SFP:	$	Journal entry:	$	$	SFP:	$
Insurance payable	800	Dr Insurance expense	150
		Cr Insurance payable		150
SCI:					SCI:
Insurance expense	6 700
SFP:	$	Journal entry:	$	$	SFP:	$
Interest receivable	-	Dr Interest receivable	239
		Cr Interest income		239
SCI:					SCI:
Interest income	1 710
SFP:	$	Journal entry:	$	$	SFP:	$
Interest payable	800				Interest payable	710
SCI:					SCI:
Interest expense	3 400				Interest expense	3 310
SFP:	$	Journal entry:	$	$	SFP:	$
		Dr Sales - credit	3 400		Accounts receivable	78 000
		Cr Accounts receivable		3 400
SCI:					SCI:
					Sales - credit	915 008