A. To record receipt of unearned revenue. B. To record this period's earning of prior unearned revenue. C. To record payment of an accrued expense. D. To record receipt of an accrued revenue. E. To record an accrued expense. F. To record an accrued revenue. G. To record this period's use of a prepaid expense. H. To record payment of a prepaid expense. 1. To record this period's depreciation expense. Entry Explanation Journal Entries Debit Credit Interest Expense 1,000 1 Interest Payable 1,000 Depreciation Expense 4,000 2 Accumulated Depreciation 4,000 Unearned Revenue 3,000 3 Services Revenue 3,000 Insurance Expense 4,200 4 Prepaid Insurance 4,200 Salaries Payable 1,400 5 Cash 1,400 ces 6 7 Prepaid Rent Cash Salaries Expense Salaries Payable 4,500 4,500 6,000 6,000 Interest Receivable 5,000 8 Interest Revenue 5,000 Cash 9,000 6 Accounts Receivable (from consulting) 9,000 10 Cash 7,500 10 Unearned Revenue 7,500 Cash 2,000 11 Interest Receivable 2,000 Rent Expense 2,000 12 Prepaid Rent 2,000