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The matching concept a states that the revenues and related expenses should be reported in the same period Ob determines whether the normal balance of an account is a debit or credit C requires that the dollar amount of debits equal the dollar amount of credits on a trial balance d addresses the relationship between the journal and the balance sheet QUESTION 7 Which of the following is the proper adjusting entry, based on a prepaid insurance account balance before adjustment of $14,000 and unexpired insurance of $3,000, for the fiscal year ending on April 307 O a debit Insurance Expense, $14,000; credit Prepaid Insurance, $14.000 b. debit Insurance Expense, $3,000, credit Prepaid Insurance. S3.000 O c. debit Insurance Expense, $11,000, credit Prepaid Insurance. S11,000 Od debit Prepaid Insurance, $11,000, credit Insurance Expense $11.000 QUESTION 8 Which one of the accounts below would likely be included in an accrual adjusting entry? a. Insurance Expense Ob Interest Expense c. Unearned Rent Od Prepaid Rent QUESTION 9 Accumulated Depreciation and Depreciation Expense are classified, respectively, as O a asset, contra liability Ob expense, contra asset Oc contra asset, expense Od revenue, asset