fully and do not abbreviate. Use account names exactly as given in the Chart of Accounts Employees earned E salaries that will be paid next month. Date 3 & Explanation Credit SI 91 Insurance for the next six months was paid on November 1st in the amount of $1,080. Record the journal entry for the two months of insurance expired at year-end. Date Accounts and Explanation Debit Credit e Comp d services that were paid for six months earlier, $2,000. Accounts and Explanation