PB 1. \begin{tabular}{|l|l|} \hline Expense now, pay now & \\ \hline Expense later, pay now & \\ \hline Expense now, pay later & \\ \hline \end{tabular} PB3. \begin{tabular}{|l|l|} \hline Fees earned and billed, but not collected & \\ \hline Recorded depreciation expense & \\ \hline Fees collected in advance of services & \\ \hline Salaries owed but not yet paid & \\ \hline Property rental costs, prepaid for future months & \\ \hline Inventory purchased for cash & \\ \hline \end{tabular} PB 1. \begin{tabular}{|l|l|} \hline Expense now, pay now & \\ \hline Expense later, pay now & \\ \hline Expense now, pay later & \\ \hline \end{tabular} PB3. \begin{tabular}{|l|l|} \hline Fees earned and billed, but not collected & \\ \hline Recorded depreciation expense & \\ \hline Fees collected in advance of services & \\ \hline Salaries owed but not yet paid & \\ \hline Property rental costs, prepaid for future months & \\ \hline Inventory purchased for cash & \\ \hline \end{tabular}