I need help understanding adjusting entries and why they are labeled as those certain things. I will give an example. Please help understand why they are named those for debits and credits.

1.Unrecorded interest accrued on savings bonds is $410.

2.Property taxes incurred but not paid or recorded amount to $800.

3.Unearned service revenue of $4,000 was collected in advance. By year end $700 was still unearned.

1.Interest Receivable............................................................................ 410

Interest Revenue...................................................................... 410

2.Property Tax Expense ...................................................................... 800

Property Taxes Payable .......................................................... 800

3.Unearned Service Revenue.............................................................. 3,300

Service Revenue ..................................................................... 3,300

($4,000 - $700)

(Amount coll. in adv. - unear. amount)