In the journal provided, prepare adjusting entries for the following items. Omit explanations. a. Unrecorded interest on savings bonds is $680. b. Property taxes incurred but not paid or recorded amount to $540. c. Legal fees of $5,000 were collected in advance. By year end, 60 percent were still unearned. d. Prepaid Insurance had a $1,600 debit balance prior to adjustment. By year end, 40 percent was still unexpired. e. Salaries incurred by year end but not yet paid or recorded amounted to $1,375. f. Services totaling $900 have been performed but not yet recorded or billed. ANS: General Journal Page 1 Date Description Post. Ref. Debit Credit a. Interest Receivable Interest Income b. Property Taxes Expense Property Taxes Payable c. Unearned Legal Fees Legal Fees Earned d. Insurance Expense Prepaid Insurance e. Salaries Expense Salaries Payable f. Accounts Receivable Service Revenue Earned.