Match the entry to the entry type: 1. Journal Entry 2. Adjusting Entry 3. Closing Entry Dr Revenue $100,000 Cr Income Summary $100,000 Dr Equipment $2,000 Cr Accounts Payable $2,000 Dr Insurance Expense $1,500 1. Journal Entry Cr Prepaid Insurance $1,500 2. Adjusting Entry Dr Accounts Payable $500 3. Closing Entry Cr Cash $500 Dr Unearned Revenue $6,000 Cr Fee Revenue $6,000 Dr Owner's Capital $1,000 Cr Drawings $1,000