For each entry (1) to (12) below, enter the letter of the explanation that describes it in the blank space to the left. You can use some letters more than once.
a. To record depreciation expense.
b. To record an accrued expense.
c. To record the use of a prepaid expense.
d. To record accrued revenue.
e. To record the earning of previously unearned revenue.
f. Not an adjusting entry.

1. Depreciation Expense.. 3,000 2,000 1,000 4,000 3,500 e5,000 7. Insurance Expense 8. Salaries Payabl.... 9. Cash Accumulated Depreciation Professional Fees Earned.... Prepaid Rent. Interest Payable Cash Salaries Payable 3,000 2,000 1,000 4,000 3,500 5,000 6,000 1,500 6,500 9,000 7,000 8,000 Prepaid Insurance. 6,000 1,500 6,500 9,000 7,000 8,000 2. Uneamed Professional Fees 3. Rent Expense 4. Interest Expense. 5. Prepaid Rent 6. Salaries Expense... Unearned Professional Fees. 10 Cash 11 Interest Receivable 12. Cash Interest Receivable Interest Earned. Accounts Receivable