For each entry (I) to (12) below, choose the letter of the explanation that describes it in the table that follows. You can use some letters more than once. a. To record depreciation expense. b. To record an accrued expense. c. To record the use of a prepaid expense. d. To record accrued revenue. e. To record the earning of previously unearned revenue f. Not an adjusting entry. 00 R 54 Entry Credit General Journal Depreciation Expense Accumulated Depreciation Debit 3.000 3,000 Unearned Professional Revenue Professional Revenue 2,000 2,000 Rent Expense Prepaid Rent 1,000 1,000 4,000 Interest Expense Interest Payable 4,000 3,500 Prepaid Rent Cash 3.500 5,000 Salaries Expense Salaries Payable 5,000 Insurance Expense 6,000 Salaries Expense Salaries Payable 5,000 5,000 Insurance Expense Prepaid Insurance 6,080 6,000 Salaries Payable Cash 1,500 1,500 8 00:18:27 Cash Unearned Professional Revenue 6,569 6,500 Cash Interest Receivable 9,000 9,000 Interest Receivable Interest Income 7,089 7,000 Cash Accounts Receivable 8,000 8,08 Letter of the Entry explanation + 10