Match the end-of-financial-year adjustments (for each independent situation) to the appropriate journal entry.

Adjustments
1.    Portion of prepaid insurance which has now expired (been used up)
2.    Revenue earned but not yet received
3.    Insurance expense which has not been used up (there is still future cover)
4.    Portion of recognised revenue which is considered unearned
5.    Expenses incurred but not yet paid
6.    Revenue received in advance which is now earned

Journal entry
(a)    Prepaid Insurance Dr, Insurance Expense Cr
(b)    Unearned Revenue Dr, Revenue Cr
(c)    Insurance Expense Dr, Prepaid Insurance Cr
(d)    Revenue Dr, Unearned Revenue Cr
(e)    Expenses Dr, Expenses Payable Cr
(f)    Revenue Receivable Dr, Revenue Cr