1. When a company adjusts its prepaid rent account at the end of the for the amount that has been used up during the year, which account that should be debited?
   1. Prepaid Rent.
   2. Gross Expenses.
   3. Unearned rent.
   4. Rent Expense
2. Which of the following accounts get closed during the closing process?
   1. Revenue and expense accounts
   2. Asset and liability accounts
   3. Revenue and equity accounts
   4. Expense and asset accounts