For journal entries $1$ through $10,$ Identify the explanation that mostly closely describes it$.$

A$.$ To record this perlod's depreclation expense.

B$.$ To record'accrued salarles expense.

C$.$ To record this perlod's use of a prepald expense.

D$.$ To record accrued interest revenue.

E$.$ To record accrued Interest expense.

F$.$ To record the earning of prevlously unearned income.

G$.$ To record cash recelpt of unearned revenue.

H$.$ To record cash payment of an accrued expense.

I. To record cash recelpt of an accrued revenue.

J$.$ To record cash payment of a prepald expense.

$\backslash$table$[[$Explanation$,$Journal Entries,Debit,Credit$],[,$Insurance Expense,$3\mathrm{.}180,],[,$Prepaid Insurance,,$3180],[,$Interest Receivable,$3,300,],[,$Interest Revenue,,$3,300],[,$Interest Expense,$2,208,],[,$Interest Payable,,$2,208],[,$Uneamed Revenue,$19250,],[,$Services Revenue,,$19250],[,$Cash,$4,200,],[,$Uneamed Revenue,,$4,200],[,$Accounts Payable,$1,700,],[,$Cash,,$1,700],[,$Cash,$12,300,],[,$Accounts Receivable $($from services$),,12,300],[,$Prepaid Rent,$500,],[,$Cash,$14,500],[,$Depreciation Expense,$38,217,],[,$Accumulated Depreciation,$2,38,217],[,$Salaries Expense,$13,280,],[,$Salaries Payable,,$13,280]]$