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7. Which of the following is not considered as an end-of-period adjusting entry? A. The entry to record the portion of unexpired insurance which has become expense during the period. B. An entry to record revenue which has been earned but has not yet been billed to customers. C. The entry to record depreciation expense. D. An entry to record repayment of a bank loan and to recognize related interest expense. 8. A credit is used to record an increase in all of the following accounts except A. Accounts Payable. B. Service Revenue. C. Unearned Revenue. D. Wages Expense