Question 2. Adjusting Entries (15 Marks) Journalize the entries for the following adjustments at January 31 , at the end of the accounting period: a) Amortization, $5,000 of building: b) Prepaid insurance used, $500. c) Interest expense accrued, $400. d.) Employees salaries owed for Monday through Thursday of a five-day workweek; the weekly payroll is $16,000. e) Unearned service revenue that becomes earned, $2,000