26.) Journalize the transaction: Billed clients for $420 in services performed (but did not receive cash from clients yet). (a.) Dr. Accounts Payable $420; Cr. Unearned Service Revenue $420 (b.) Dr. Service Revenue $420; Cr. Accounts Receivable $420 (c.) Dr. Service Revenue $420; Cr. Accounts Payable $420 (d.) Dr. Accounts Receivable $420; Cr. Unearned Service Revenue $420 (e.) none of the above 27.) Journalize the transaction: Received $200 cash from a credit card payment from a previous transaction. (a.) Dr. Cash $200; Cr. Sales Revenue $200 (b.) Dr. Accounts Receivable $200; Cr. Sales Revenue $200 (C.) Dr. Cash $200; Cr. Accounts Receivable $200 (d.) Dr. Sales Revenue $200; Cr. Accounts Payable $200 (e.) none of the above 28.) On July 1, 2017, Specs in the City prepaid $5,000 for a five-year insurance policy that expires completely on June 30, 2022. What is the adjusting entry on December 31, 2017 for the expired insurance over the past year. (a.) Dr. Insurance Expense $500; Cr. Prepaid Insurance $500 (b.) Dr. Insurance Expense $1,000; Cr. Prepaid Insurance $1,000 (c.) Dr. Prepaid Insurance $500; Cr. Cash $500 (d.) Dr. Prepaid Expense $1,000; Cr. Cash $1,000 (e.) none of the above 29.) On July 1, 2017, Specs in the City prepaid $5,000 for a five year insurance policy that expires completely on June 30, 2022. What is the adjusting entry on December 31, 2018 for the expired insurance over the past year. (a.) Dr. Insurance Expense $500; Cr. Prepaid Insurance $500 (6.) Dr. Insurance Expense $1,000; Cr. Prepaid Insurance $1,000 (c.) Dr. Prepaid Insurance $500; Cr. Cash $500 (d.) Dr. Prepaid Expense $1,000; Cr. Cash $1,000 (e.) none of the above 30.) At the end of the year, the Office Supplies account on the trial balance shows a debit of $1,000 but after a physical count of Office Supplies on hand, there are actually $250 of Office Supplies on hand at the end of the year. What is the adjusting entry? (a.) Dr. Office Supplies $250; Cr. Cash $250 (b.) Dr. Supplies Expense $250; Cr. Office Supplies $250 (c.) Dr. Office Supplies $750; Cr. Supplies Expense $750 (d.) Dr. Supplies Expense $75 Cr. Office Supplies $ 750 (e.) none of the above