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cord this period's earning of prior unearned revenue. cord payment of an accrued expense. cord receipt of an accrued revenue. cord an accrued expense. cord an accrued revenue. cord this period's use of a prepaid expense. cord payment of a prepaid expense. cord this period's depreciation expense. Explanation Journal Entries Debit Credit Salaries Payable 2,300 Cash 2,300 Prepaid Rent 3,900 Cash 3,900 Salaries Expense 3,200 Salaries Payable 3,200 Interest Receivable 3,600 Interest Revenue 3,600 Cash 1,200 Accounts Receivable (from consulting) 1,200 Cash 4,700 Unearned Professional Fees 4,700 Cash 6,200 Interest Receivable 6,200 Rent Expense 4,100 Prepaid Rent 4,100 Interest Expense 8,900 Interest Payable 8,900 Depreciation Expense 7,100