According to the following transactions in a company, identify, at least, the two accounts involved in the transaction and state which account have to be debited and which one credited marking a cross in the right column.

Before month-end adjustments are made, the January 31 trial balance of Rover Excursions contains revenue of $27,900 and expenses of $17,340. Adjustments are necessary for the following items:

1	Transaction	Accounts	Dr.	Cr.
	Portion of prepaid rent applicable to January, $2,700
2	Transaction	Accounts	Dr.	Cr.
	Depreciation for January, $1,440
3	Transaction	Accounts	Dr.	Cr.
	Portion of fees collected in advance earned in January, $3,300
4	Transaction	Accounts	Dr.	Cr.
	Fees earned in January, not yet billed to customers, $1,950