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Sticky Note
From the following which is not an adjusting entry ?
  1. Debit unearned revenue ,credit revenue
  2. Debit Insurance expense, credit prepaid insurance
  3. Debit cash, credit unearned revenue
  4. None
Explanation

The transactions which are recorded using adjusting entries are not spontaneous but are spread over a period of time. 

An adjusting entry always involves either income or expense account.

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