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Which of the following is not an adjusting entry? (a) Dr: Depreciation expense and Cr: Accumulated depreciation. (b) Dr: Utilities expense and Cr: Utilities payable.

Which of the following is not an adjusting entry?

(a) Dr: Depreciation expense and Cr: Accumulated depreciation.

(b) Dr: Utilities expense and Cr: Utilities payable.

(c) Dr: Insurance expense and Cr: Prepaid insurance.

(d) Dr: Cash and Cr: Accounts receivable.

(e) Dr: Interest receivable and Cr: Interest revenue.

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