Journalize the adjusting entries., Financial Accounting

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An accountant made the following adjustments at December 31, the end of the accounting period:
a. Prepaid insurance, beginning, $400. Payments for insurance during the period, $1,200. Prepaid insurance, ending, $700.
b. Interest revenue accrued, $1,600.
c. Unearned service revenue, beginning, $1,100. Unearned service revenue, ending $500
d. Depreciation, $4,800.
e. Employees' salaries owed for three days of a five-day work week; weekly payroll, $18,000.
f. Income before income tax, $21,000. Income tax rate is $25%.
Requirements
1. Journalize the adjusting entries.
2. Suppose the adjustments were not made. Compute the overall overstatement or understatement of net income as a result of the omission of these adjustments


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