1 No a Transaction General Journal Debit Credit Insurance expense 3,864 Prepaid insurance 3,864 2 b. 3 C 4 d. Teaching supplies expense Teaching supplies Depreciation expense-Equipment Accumulated depreciation-Equipment Depreciation expense-Professional library Accumulated depreciation-Professional library 5 e Unearned revenue Training revenue 6 Accounts receivable Tuition revenue 3,349 10,478 15,458 ( 15,458 7,729 7,729 12,250 12,250 7 9. Salaries expense 100 100 Salaries payable 8 h Rent expense 2,097 2,097 Prepaid rent