. .

Prepare a journal entry for each of the following:

.1	To record receipt of unearned revenue. of $3,000
.2	To record this period's earning of prior unearned revenue. of $1,340
.3	To record payment of an accrued expense of $350
.4	To record receipt of an accrued revenue. of $124
.5	To record an accrued expense. of $444
.6	To record an accrued revenue. of $789
.7	To record this period's use of a prepaid expense.$321
.8	To record payment of a prepaid expense.$865
.9	To record this period's depreciation expense.$739