Complete the adjustment journal by indicating which account to debit and to credit. Account Cr Account Cr No 1. Transaction Portion of prepaid insurance which has now expired (been used up) 2. Revenue earned but not yet received or billed 3. I Insurance expense which has not been used up (there is still future cover) 4. Portion of recognised revenue which is considered unearned 5. Expenses incurred but not yet paid 6. Revenue received in advance which is now earned