Chapter 9 Matching a. Prepaid Expenses b. Accrue c. Unearned Revenue d. Defer e. Depreciation Expense f. Supplies Asset g. Supplies Expense h. Accrued Receivables i. Accrued Liabilities j. Accumulate Depreciation Debit this account when recording depreciation Credit this account when accruing an expense Debit this account when accruing revenue Supplies consumed Credit this account when recording depreciation Expenses not yet consumed Revenue not yet earned To increase Supplies not yet consumed To postpone