EXERCISE 4-9 Preparation of Adjusting Entries INSTRUCTION: Only one-half of each adjusting entry has been shown in a journal form. Complete the journal entry. 2020 Nov. 1. Interest Income is credited. 2. Doubtful account expense is debited. 3. Commission income is debited. 4. Accumulated depreciation is credited. 5. Utilities expense is debited. 6. Service income is credited. 7. Prepaid rent is credited. 8. Rent receivable is debited. 9. Office supplies are debited. 10. Allowance for doubtful accounts is debited. 11. Salaries payable is credited. 12. Unearned rent is debited. 13. Depreciation expense is debited. 14. Wages expense is debited. 15. Prepaid insurance is credited. 16. Interest expense is debited. 17. Interest receivable is debited. 18. Unearned commission is credited. 19. Rent expense is credited. 20. Unearned interest is credited.