if no entry is required for account title, enter "NO Entry" and 0 for all amounts

1 1. 2 3 Unrecorded interest accrued on savings bonds is $520. Property taxes incurred but not paid or recorded amount to $1,040. Unearned service revenue of $5,200 was collected in advance. By year end $910 was still unearned. Prepaid insurance had a $975 debit balance prior to adjustment. By year end, 60 percent was still unexpired. Salaries incurred by year end but not yet paid or recorded amounted to $832. 4. 5. No. Account Titles and Explanation Debit Credit 1 2. 3. 4. 5