Anaccountant made the following adjustments at December 31, the end of theaccounting period: a. Prepaid insurance, beginning,$600.Payments for insurance during the period. $2,000 Prepaid insurance, ending,$800. b. Interest revenue accrued, $4,100. c. Unearned service revenue, beginning,$800. Unearned service revenue, ending, $300. d. Depreciation, $6,200. e. Employees’ salaries owed for two days ofa five-day work week; weekly payroll, $9,000. f. Income before income tax expense,$200,000. Income tax rate is 40%. Required (1) Journalize the adjusting entries. (2) Suppose the adjustments were not made. Compute the overalloverstatement or understatement of net income as result of the omission ofthese adjustments.