Demir Corporation encountered the following situations:
1. Demir collected TL1,000 from a customer in 2011 for services to be performed in 2012.
2. Demir incurred utility expense which is not yet paid in cash or recorded.
3. Demir’s employees worked 3 days in 2011 but will not be paid until 2012.
4. Demir earned service revenue but has not yet received cash or recorded the transaction.
5. Demir paid TL2,000 rent on December 1 for the 4 months starting December 1.
6. Demir received ca.sh (or future services and recorded a liability until the revenue was earned.
7. Demir performed consulting services for a client in December 201 1. On December 31, it billed the client TL1.200.
8. Demir paid cash for an expense and recorded an asset until the item was used up.
9. Demir purchased TL900 of supplies in 2011: at yearend.TL400 of supplies remain unused.
10. Demir purchased equipment on January 1, 2011; the equipment will be used for 5 years.
11. Demir borrowed TL10,0000 on October 1, 2011, signing an 8% one-year note payable.

Instructions
Identify what type of adjusting entry (prepaid expense. unearned revenue, accrued expense. accrued revenue) is needed in each situation, at December 31, 2011.