Answer and Explanation:
The matching of the journal entries with the given transactions are as follows
A. 10. Prepaid Rent Dr 3,000
To Cash 3,000
(Being the payment is made)
Increased the assets and decreased the assets
B. 11. Rent Expense 7,500
To Prepaid Rent 7,500
(Being prepaid expense is recorded)
Increased the expense and decreased the assets
C. 3. Depreciation Expense 8,000
To Accumulated Depreciation 8,000
(Being the depreciation expense is recorded)
Increased the expense and decreased the assets
D. 4. Cash 9,000
To Unearned Professional Fees 9,000
(Being the receipts is recorded)
Increased the assets and increased the liabilities
E. 12. Unearned Professional Fees 6,000
To Professional Fees Earned 6,000
(Being the prior unearned revenue is recorded)
Decreased the liabilities and increased the revenue
F. 8. Salaries Expense 7,000
To Salaries Payable 7,000
(Being the salaries expense is recorded)
Increased the expense and increased the liabilities
G. 2. Salaries Payable 9,000
To Cash 9,000
(Being the payment made is recorded)
Decreased the liabilities and decreased the assets
H. 1. Interest Receivable 3,500
To Interest Revenue 3,500
(Being the accrued revenue is recorded)
Increased the assets and increased the revenue
I. 9. Cash 1,000
To Interest Receivable 1,000
(Being the receipt is recorded)
Increased the assets and decreased the assets
