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Recognizes expenses when paid in cash Eliminates the need for adjusting entries at the end of each period Question 11. Question : On April 1, 2011, a company paid the $1,350 premium on a three-year insurance policy with benefits beginning on that date. What will be the insurance expense on the annual income statement for the year ended December 31, 2011? Question 12. Question : entries is to: The main purpose of adjusting Record external transactions and events Record internal transactions and events Recognize assets purchased during the period Recognize debts paid during the period Correct errors Question 13. Question : Unearned revenue is reported on the financial statements as: A revenue on the balance sheet