The preparation of adjusting entries requires a debit entry to one account and a credit entry to another account.
|
A |
B |
||||
|
a. |
Insurance Expense |
1. |
Commissions Earned |
||
|
b. |
Rent Earned |
2. |
Supplies Expense |
||
|
c. |
Prepaid Rent |
3. |
Salaries Expense |
||
|
d. |
Interest Payable |
4. |
Unearned Fees |
||
|
e. |
Interest Receivable |
5. |
Accumulated Depreciation |
||
|
f. |
Fees Earned |
6. |
Rent Expense |
||
|
g. |
Unused Supplies |
7. |
Prepaid Insurance |
||
|
h. |
Unearned Commissions Revenue |
8. |
Interest Earned |
||
|
i. |
Salaries Payable |
9. |
Interest Expense |
||
|
j. |
Depreciation Expense |
10. |
Unearned Rent |
||
Required: Match each account in column A with the appropriate account in column B.
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