in the blank space beside each adjustin entry, enter the letter of the explanation A through F that most closely describes the entry.

A. to record this periods depreciation expense
B. to record accrued salaries expense.
C. to record this period's use of a prepaid expense
D. to record accrued interest rvenue
E. to record accrued interest expense.
F. to record the earining of previously unearned income

__1. salaries expense
salaries payable
__2.Interest expense
Interest payable
__3.Insurance expense
prepaid insuranse
__4.Unearned Professional Fees
Professional Fees EArned
__5. interest receivable
interest revenue
__6. Depreciation expense
accumulated depreciation

1. B. to record accrued salaries expense.

Explanation: The entry for salaries expense is to record the amount of salaries earned by employees during the accounting period. The entry for salaries payable is to record the amount of salaries that have been earned but not yet paid to employees. Therefore, the entry most closely related to salaries expense is to record accrued salaries expense.

2. E. to record accrued interest expense.
Explanation: The entry for interest expense is to record the cost of borrowing money or the cost of utilizing funds from a loan. The entry for interest payable is to record the amount of interest that has been incurred but has not yet been paid. Therefore, the entry most closely related to interest expense is to record accrued interest expense.

3. C. to record this period's use of a prepaid expense.
Explanation: The entry for insurance expense is to record the amount of insurance cost that has been incurred during the accounting period. The entry for prepaid insurance is to record the amount of insurance that has been paid in advance but has not yet been used. Therefore, the entry most closely related to insurance expense is to record this period's use of a prepaid expense.

4. F. to record the earning of previously unearned income.
Explanation: The entry for unearned professional fees is to record the advance payment received for services that have not yet been performed or earned. The entry for professional fees earned is to record the amount of professional fees that have been earned during the accounting period. Therefore, the entry most closely related to unearned professional fees is to record the earning of previously unearned income.

5. E. interest revenue.
Explanation: The entry for interest receivable is to record the amount of interest income that has been earned but has not yet been received. The entry for interest revenue is to record the income earned from interest. Therefore, the entry most closely related to interest receivable is to record interest revenue.

6. A. to record this period's depreciation expense.
Explanation: The entry for depreciation expense is to record the allocation of the cost of an asset over its useful life. The entry for accumulated depreciation is to record the cumulative amount of depreciation that has been recognized for the asset. Therefore, the entry most closely related to depreciation expense is to record this period's depreciation expense.