3,180 Insurance Expense Prepaid Insurance 3,180 3,300 Interest Receivable Interest Revenue 3,300 2,208 Interest Expense Interest Payable 2,208 19,250 Unearned Professional Fees Professional Fees Earned 19,250 4,200 Cash Unearned Revenue 4,200 1,700 Accounts Payable Cash 1,700 Cash Accounts Receivable (from services) 12,300 12,300 500 Prepaid Rent Cash 500 Depreciation Expense Accumulated Depreciation 38,217 38,217 Salaries Expense Salaries Payable 13,280 13.280 In the blank space beside each adjusting entry, enter the letter of A. To record this period's depreciation expense. B. To record accrued salaries expense. C. To record this period's use of a prepaid expense. D. To record accrued interest revenue. E. To record accrued interest expense. F. To record the earning of previously unearned income. G. To record cash receipt of unearned revenue. H. To record cash payment of an accrued expense. 1. To record cash receipt of an accrued revenue. J. To record cash payment of a prepaid expense