please help, can't figure out any of these.

1. Which of the following accounts is a permanent account? a. Depreciation Expense. b. Service Revenue. c. Loss on the sale of Land. d. Unearned Subscription Revenue. Which of the following transactions is a claims exchange transaction? a. Paid cash to retire notes payable. b. The adjusting entry to recognize depreciation expense for office equipment. c. The purchase of office equipment for cash. d. The adjusting entry to recognize the portion of unearned revenue that has been carned. A company mistakenly recorded a cash purchase of a computer as an expense instead of an asset. The cash portion of the transaction was recorded correctly. As a result of this error, a. assets will be understated and equity will be overstated. b. assets and equity will be understated. c. assets and equity will be overstated. d. assets will be overstated and equity will be understated. 4. The process of spreading a cost over several accounting periods is called a. consolidation b. materiality c. cash basis accounting, d. systematic allocation