CP 3-1 The preparation of adjusting entries requires a debit entry to one account and a credit entry to another account. B A a. Expense b. ned 1 Commissions Earned 2. Supplies Expense c. Rent 3. Salaries Expense 4. Unearned Fees d. e. Receivable 5. Accumulated Depreciation f. Earned 6. Rent Expense g. Supplies 7. Prepaid Insurance h. Commissions Revenue 8. Interest Earned i. 9. Interest Expense j. on Expense 10. Unearned Rent Required: Match each account in column A with the appropriate account in column B.