PLEASE AS TABLE

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. Unearned service revenue, beginning, $1,200. Unearned service revenue, ending, $800. d. Depreciation, $4,400. e. Employees' salaries owed for three days of a five-day work week; weekly payroll, $20,000. f. Income before income tax, $24,000. Income tax rate is 25%. Requirements 1. Journalize the adjusting entries