Match the end of financial$-$ year adjustments $($for each independent situation$)$ to the appropriate journal entry$\mathrm{.}3.$ Insurance expense which has not been used up $($there is still future cover$).$AdjustmentsI. Portion of prepaid insurance which has now expired $($been used up$)\mathrm{.}2.$Revenue earned but not yet received$\mathrm{.}4.$ Portion of recognised revenue which is considered unearned$\mathrm{.}5.$ Expenses incurred but not yet paid$\mathrm{.}6.$ Revenue received in advance which is now earned.Journal entrya. Prepaid Insurance Dr$,$ Insurance Expense Crb$.$ Unearned Revenue Dr$,$ Revenue Crc$.$ Insurance Expense Dr$,$ Prepaid Insurance Crd$.$ Revenue Dr$,$ Unearned Revenue Cre. Expenses Dr$,$ Expenses Payable CrfRevenue Receivable Dr$,$ Revenue Cr