Question two: The preparation of adjusting entries requires a debit entry to one account and a credit entry to another account.

A

B

a) Insurance Expense

b) Rent Earned

c) Prepaid Rent

d) Interest Payable

e) Interest Receivable

f) Fees Earned

g) Unused Supplies

h) Unearned Commissions Revenue

i) Salaries Payable

j) Depreciation Expense

1) Commissions Earned

2) Supplies Expense

3) Salaries Expense

4) Unearned Fees

5) Accumulated Depreciation

6) Rent Expense

7) Prepaid Insurance

8) Interest Earned

9) Interest Expense

10) Commissions Earned

Required: Match each account in column A with the appropriate account in column B.