4. During the last month of its fiscal year, Echo Lake Resort accepted numerous deposits from customers. By the end of the month many, but not all of these guests had completed their stays. The entry to record this event is an example of an adjusting entry A. to apportion a recorded cost. B. to apportion unearned revenue. C. to record unrecorded expenses. D. to record unearned revenue. 5. Clinton prepares monthly financial statements. Which of the following violates the matching principle? A. A portion of the salary payments made this month are not recognized as expense because some of the work was done by employees last month. B. The premium on a six-month insurance policy is charged immediately to expense. C. Expenses for the period exceed revenues. D. The cost of advertising done during the month is charged to expense even though no payment is due for 60 days. 6. Brett Tarek, a manager at D & J Landscaping Limited, needs information regarding the amount of accounts payable currently owed by the company. This information would most easily be found in the A. General ledger B. General journal. C. Income Statement. D. Notes to the financial statements