For the entries below, identify the account to be debited and the account to be credited. Indicate which of the accounts is the income statement account and which is the balance sheet account.

a. Entry to record services revenue earned that was previously received as cash in advance.

b. Entry to record wage expenses incurred but not yet paid or recorded.

c. Entry to record services revenue earned but not yet billed or recorded.

d. Entry to record expiration of prepaid insurance.

e. Entry to record annual depreciation expense.