Prepaid Expenses, Unearned Revenues, Accrued Expenses, and Accrued Revenues

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Prepaid expense

To record annual depreciation expense

Accrued expenses

To record expense incurred but no yet paid or recorded.

Prepaid expense

To record expiration of prepaid insurance

Accrued Revenues

To record revenue earned but not yet billed nor recorded

Unearned Revenue

To record revenue earned that was previously received as cash in advance


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