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 consulting services performed but not yet billed (nor recorded) b. To record Janitorial expense incurred but not yet paid c. To record interest expense incurred but not yet paid. d. To record expiration of prepaid rent. e. To record supplies used as supplies expense. Accounts Account Title a. Account to be debited Accounts receivable Account to be credited [Consulting services revenue b. Account to be debited (Rent expense Account to be credited Wages payable c. Account to be debited Interest expense Account to be credited Rent expense d. Account to be debited Prepaid insurance Account to be credited Prepaid rent e. Account to be debited Supplies expense Account to be credited : Accumulated depreciation | Financial Statement Balance sheet Income statement Balance sheet Income statement Balance sheet Income statement Income statement Balance sheet Income statement Balance sheet