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
