Problem $3-1$A $($Algo$)$ Identifying adjusting entries with explanations LO P$1,$ P$2,$ P$3,$ P$4$

For journal entries $1$ through $12,$ indicate the explanation that most closely describes it$.$ You can use explanations more than once.

A$.$ To record receipt of unearned revenue.

B$.$ To record this period's earning of prior unearned revenue.

C$.$ To record payment of an accrued expense.

D$.$ To record receipt of an accrued revenue.

E$.$ To record an accrued expense.

F$.$ To record an accrued revenue.

G$.$ To record this period's use of a prepaid expense.

H$.$ To record payment of a prepaid expense.

I. To record this period's depreciation expense.

$\backslash$table$[[$Entry$,$Explanation,Journal Entries,Debit,Credit$],[1,+,$Insurance Expense,$1,900,],[,$Prepaid Insurance,,$1,900],[2,,$Salaries Payable,$3,900,],[,$Cash,,$3,900],[3,+,$Prepaid Rent,$3,200,],[,$Cash,,$3,200],[4,+,$Salaries Expense,$4,900,],[,$Salaries Payable,,$4,900],[5,+,$Interest Receivable,$1,900,],[,$Interest Revenue,,$1,900],[6,,$Cash,$3,900,],[,$Accounts Receivable $($from consulting$),,3,900],[7,,$Cash,$5,900,],[,$Unearned Revenue,,$5,900],[8,,$Cash,$4,300,],[,$Interest Receivable,,$4,300],[9,,$Rent Expense,$8,000,],[,$Prepaid Rent,,$8,000],[10,?,$Interest Expense,$6,300,],[,$Interest Payable,,$6,300],[11,?,$Depreciation Expense,$1,300,],[,$Accumulated Depreciation,,$1,300],[12,?,$Unearned Revenue,$1,900,],[,$Services Revenue,,$1,900]]$ Create chart and fill in chart