Hello, I need help with questions 8 and 9, and can you please explain the way you found the answer? Thank you!

"ghout an accounting period the fees for legal services paid in advance by clients are recorded in an account called Uncamned Legal Fees, the end-of-period adjusting entry to record the portion of those fees that has been earned is: A) Debit Cash and credit Legal Fees Earned. B) Debit Cash and credit Unearned Legal Fees. C) Debit Uneared Legal Fees and credit Legal Fees Eamed. D) Debit Legal Fees Earned and credit Unearned Legal Fees. E) Debit Unearned Legal Fees and credit Accounts Receivable. y on April 1, a company paid the $1.350 premium on a three-year insurance policy with benefits beginning on that date. What amount of the insurance expense will be reported on the annual income statement for the year ended December 317 A) $1,350.00 B) $450.00. C) $1,012.50 D) $337.50. E) $37.50