E3-20A. (Learning Objectives 1,3: Journalizing adjusting entries and analyzing their effects on net income; comparing accrual and cash basis) An accountant made the following adjustments at December 31 , the end of the accounting period: a. Prepaid insurance, beginning. $600. Payments for insurance during the period, $1,800. Prepaid insurance, ending, $1,000. b. Interest revenue accrued, $1,500. c. Uncamed service nevenue, beginaing, 51,200 Uneamed vervice revenue, ending, ssoo d. Dopreciation, $4,400. c. Enployees' silaries oned for three days of a five-day work week: weekly paynotl, $20,000 f. Income before incunc tax, 524,000 . Incone tax rate is 25%. Requirements 1. Joumaline the adjusing eatries