Match each of the following journal entries with the type of entry (a–c) it represents. Each letter may be used more than once.

Question 38 options:

123	Accounts Receivable 325 Fees Earned 325
123	Utilities Expense 430 Cash 430
123	Unearned Revenue 985 Fees Earned 985
123	Cash 450 Fees Earned 450
123	RS, Drawing 215 Cash 215
123	Fees Earned 650 ABC, Capital 650
123	Owner's Capital 597 Rent Expense 200 Supplies Expense 180 Utilities Expense 110 Miscellaneous Exp. 107
123	Wages Expense 870 Wages Payable 870

1.	Transaction entry
2.	Adjusting entry
3.	Closing entry