Fundamental Accounting Principles 22th Edition by John Wild ,Ken Shaw,Barbara Chiappetta

Exercise 64

Classify the following adjusting entries as involving prepaid expenses (PE), unearned revenues (UR), accrued expenses (AE), or accrued revenues (AR).
a. _______ To record revenue earned that was previously received as cash in advance.
b. _______ To record wages expense incurred but not yet paid (nor recorded).
c. _______ To record revenue earned but not yet billed (nor recorded).
d. _______ To record expiration of prepaid insurance.
e. _______ To record annual depreciation expense.