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 1 2 3 4 L 5 6 7 8 9 10 11 Explanation I 12 B G C H E TI F H 1 D A D Interest Expense Interest Payable Depreciation Expense Accumulated Depreciation Journal Entries Unearned Revenue Services Revenue Insurance Expense Prepaid Insurance Salaries Payable Cash Prepaid Rent Cash Salaries Expense Salaries Payable Interest Receivable Interest Revenue Cash Accounts Receivable (from consulting) Cash Unearned Revenue Cash Interest Receivable Rent Expense Debit 1,000 4,000 3,000 4,200 1,400 4,500 6,000 5,000 9,000 7,500 2,000 2,000 Credit 1,000 4,000 3,000 4,200 1,400 4,500 6,000 5,000 9,000 7,500 2,000 C

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