For journal entries 1 through 12, indicate the explanation that most ciosely describes it. You can use explanations 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. I. To record this period's depreciation expense. \begin{tabular}{|c|c|c|c|c|c|} \hline Entry & Explanation & Journal Entries & & Debit & Credit \\ \hline \multirow{2}{*}{1} & & Cash & & 1,500 & \\ \hline & & Accounts Receivable (from consulting) & & & 1.500 \\ \hline \multirow{2}{*}{2} & & Cash & & 4,500 & \\ \hline & & Unearned Revenue & & & 4,500 \\ \hline \multirow{2}{*}{3} & & Cash & & 4,000 & \\ \hline & & Interest Receivable & & & 4,000 \\ \hline \multirow{2}{*}{4} & & Rent Expense & & 4,600 & \\ \hline & & Prepaid Rent & & & 4.600 \\ \hline \multirow{2}{*}{5} & & Interest Expense & & 1.700 & \\ \hline & & Interest Payable & - & & 1,700 \\ \hline \multirow{2}{*}{6} & & Depreciation Expense & & 3.600 & \\ \hline & & Accumulated Depreciation & & & 3,600 \\ \hline \multirow{2}{*}{7} & & Unearned Revenue & & 6.600 & \\ \hline & & Services Revenue & & & 6.600 \\ \hline \multirow{2}{*}{8} & & Insurance Expense & & 4,800 & \\ \hline & & Prepaid Insurance & & & 4.800 \\ \hline \multirow{2}{*}{9} & & Salaries Payable & & 8.600 & \\ \hline & & Cash & & & 8.600 \\ \hline 10 & & Prepaid Rent & & 7,200 & \\ \hline \end{tabular}