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14. Which of the following would not be an adjusting entry? A. Prepaid rent Rent expense B. Cash Unearned revenue C. Interest expense Interest payable

14. Which of the following would not be an adjusting entry?

A. Prepaid rent

Rent expense

B. Cash

Unearned revenue

C. Interest expense

Interest payable

D. Bad debt expense

Allowance for doubtful accounts

E. Unearned revenue

Sales revenue

The answer is B. Can you explain why? Isn't unearned revenue a liability, and therefore, a credit?

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