8. (5 min.)
     Net Income before Adjustments ($9,000 - 4,400)             $4,600
     Add: Unearned Revenues                            $3,500
          Accrued Revenues                              2,800    6,300
                                                                10,900
     
     Subtract: Depreciation Expense                     1,300
         Interest Expense                                 700
         Insurance Expense                                400    2,400
     Net Income after Adjustments                               $8,500