I. To record cash receipt of an accrued revenue. J. To record cash payment of a prepaid expense. Explanation Journal Entries Interest Expense Debit Credit 2,208 Interest Payable 2,208 Unearned Revenue 19,250 Services Revenue 19,250 Cash 4,200 Unearned Revenue 4,200 Prepaid Rent 500 Cash 500 Depreciation Expense + 38,217 Accumulated Depreciation 38,217 Salaries Expense 13,280 Salaries Payable 13,280 Accounts Payable 1,700 Cash 1,700 Cash 12,300 Accounts Receivable (from services) 12,300 Insurance Expense 3,180 Prepaid Insurance 3,180 Interest Receivable 3,300 Interest Revenue 3,300