a. Entry to record revenue earned that was previously received as cash in advance. b. Entry to record wage expenses incurred but not yet paid (nor recorded). c. Entry to record revenue earned but not yet billed (nor recorded). d. Entry to record expiration of prepaid insurance. e. Entry to record annual depreciation expense. Account Title Financial Statement Accounts a. Account to be debited Account to be credited b. Account to be debited Account to be credited c. Account to be debited Account to be credited d. Account to be debited Account to be credited e. Account to be debited Account to be credited