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10. Prepaid insurance had a $500 balance prior to adjustment. By year end, $300 had expired. odes National purchased software on October 1,2018 for $14,400. The company expects to use the software for 3 years. Show the adjusting journal entry should the company make at the end of each month if monthly financials are prepared? (annual depreciation is $4,800) What balance will be reported on the December 31, 2018 balance shet for Accumulated Depreciation? State whether each situation is a prepaid expense (PE), unearned revenue (UR), accrued revenue (AR) or an accrued expense (AE). 2 8 Interest expense of $250 has been incurred but has not yet been paid or recorded. Unrecorded interest revenue on savings bonds is $245. 9. Unearned revenue of $1,000 was collected in advance. By year end 40 percent has been earned. 10. Prepaid insurance had a $500 balance prior to adjustment. By year end, $300 had expired