For the entries below, identify the account to be debited and the account to be credited. Indicate which of the accounts is the income

statement account and which is the balance sheet account. Assume the company records prepayments of expenses in asset accounts,

and cash receipts of unearned revenues in liability accounts.

a$.$ Entry to record services revenue earned but not yet billed or recorded.

b$.$ Entry to record expiration of prepaid insurance.

c$.$ Entry to record interest expense incurred but not yet paid.

d$.$ Entry to record expiration of prepaid rent.

e$.$ Entry to record supplies used as supplies expense.