For each of the following entries, select the letter of the explanation that most closely describes it in the space beside each entry. (You can use letters more than once.) A. To record receipt of unearned revenue B. To record this period's earning of prior unearned revenue C. To record payment of an accrued expense D. To record receipt of an accrued revenue E. To record an accrued expense F. To record an accrued revenue G. To record this period's use of a prepaid expense H. To record payment of a prepaid expense L To record this period's depreciation expense bit 1,900 planation Journal Entries redit Insurance Expense Prepaid Insurance 1,900 Salaries Payable 3,900 Cash 3,900 Prepaid Rent 3,200 Cash 3,200 Salaries Expense 4,900 Salaries Payable 4,900 1,900 Interest Receivable Interest Revenue 1,900 Cash 3,900 Accounts Receivable (from consulting) 3,900 Cash 5,900 Unearned Professional Fees 5,900 Cash 4,300 Interest Receivable 4,300 Rent Expense 8,000 Prepaid Rent 8,000 Interest Expense 6,300 Interest Payable 6,300 Depreciation Expense 1,300 Accumulated Depreciation 1,300 Unearned Professional Fees Professional Fees Earned 1,900 1,900