From the dropdown box beside each adjusting entry, select the letter of the explanation A through I that best describes the journal entry (you can use letters 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. |