For journal entries $1$ through $6$ identify the explanation that most closely describes it$.$

A$.$ To record this period's depreciation expense.

B$.$ To record accrued salaries expense.

C$.$ To record this period's use of a prepaid expense.

D$.$ To record accrued interest revenue.

E$.$ To record accrued interest expense.

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