TU. Double-entry accounting 6. Identify each of the following accounts as a revenue (R), expense (E), asset (A), liability (L), or owner's equity (OE). Place one of these initials (R, E, A, L or OE) in the blank space to the right. 1. Unearned Fee Revenue 2. Fees Revenue 3. Owner, Capital 4. Supplies 5. Salary Expense 6. Cash 7. Accounts Receivable 8. Prepaid Insurance 9. Accounts Payable 10. Office Furniture 11. Equipment 12. Owner, Withdrawals 7. Match the following types of adjustments with the four transactions. Place the letter (a -d) in the blank to the right of each transaction. (4 @ 2 - 8 points) a. Prepaid expense b. Unearned revenue c. Accrued expense d. Accrued revenue 1. Used to record revenue received in advance. 2. Used to record expiration of prepaid insurance. 3. Used to record revenue earned but not received. 4. Used to record wages owed, but not paid