Adjusting entries affect at least one balance sheet account and at least one income statement account. For the entries below, identify the account to be debited and the account to be credited. Indicate which of the accounts is the income statement account and which is the balance sheet account. Assume the company records prepayments of expenses in asset accounts, and cash receipts of unearned revenues in liability accounts. a. Entry to record revenue earned but not yet billed (nor recorded). b. Entry to record annual depreciation expense. c. Entry to record Interest revenue earned but not yet collected (nor recorded). d. Entry to record janitorial expense incurred but not yet paid. e. Entry to record interest expense incurred but not yet paid.