For journal entries / through 12 , enter 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. E. To record an accrued expense. B. To record this period's earning of prior F. To record an accrued revenue. unearned revenue. C. To record payment of an acerued expense. G. To record this period's use of a prepaid expense. H. To record payment of a prepaid expense. D. To record receipt of an accrued revenue. 1. To record this period's depreciation expense