CP 3-1
The preparation of adjusting entries requires a debit entry to one account and a credit entry to another account.
A B
a. Expense 1. Commissions Earned
b. ned 2. Supplies Expense
c. Rent 3. Salaries Expense
d. 4. Unearned Fees
e. Receivable 5. Accumulated Depreciation
f. Earned 6. Rent Expense
g. Supplies 7. Prepaid Insurance
h. Commissions 8. Interest Earned
Revenue
i. 9. Interest Expense
j. on Expense 10. Unearned Rent
Required: Match each account in column A with the appropriate account in column B.