CP 3-1

The preparation of adjusting entries requires a debit entry to one account and a credit entry to another account.

A

a. Expense

b. ned

c. Rent

d.

e. Receivable

f. Earned

g. Supplies

h. Commissions Revenue

i.

j. on Expense

B

1. Commissions Earned

2. Supplies Expense

3. Salaries Expense

4. Unearned Fees

5. Accumulated Depreciation

6. Rent Expense

7. Prepaid Insurance

8. Interest Earned

9. Interest Expense

10. Unearned Rent

Required: Match each account in column A with the appropriate accountin column B.