Which of the following adjusting entries records the revenue earned for a fiscal period when payment is received in advance?

a.A debit to the Unearned Revenue account and a credit to the Revenue account

b.A debit to the Revenue account and a credit to the Unearned Revenue account

c.A debit to the Revenue account and a credit to the Income Summary account

d.A debit to the Unearned Revenue account and a credit to the Income Summary account

Which of the following adjusting entries records the supplies used during the current financial year by a company?

a.A debit to Supplies Expense and a credit to Income Summary

b.A debit to Income Summary and a credit to Supplies Expense

c.A debit to Supplies Expense and a credit to Supplies

d.A debit to Supplies and a credit to Supplies Expense

Which of the following account number series in the chart of accounts represents owner's equity?

a.100199

b.300399

c.500599

d.400499

please answer all the questions.