To record revenue earned that was previously received as cash in advance. To record wages expense incurred but not yet paid (nor recorded). To record revenue earned but not yet billed (nor recorded) To record expiration of prepaid insurance. To record annual depreciation expense. To record revenue earned that was previously received as cash in advance. To record wages expense incurred but not yet paid (nor recorded). To record revenue earned but not yet billed (nor recorded) To record expiration of prepaid insurance. To record annual depreciation expense