Classifications of Accounts Requiring Adjusting Entries For each type of adjustment listed, indicate whether it is an unrecorded receivable, an unrecorded liability, an unearned revenue, or a prepaid expense at December 31, 2009.

1. Property taxes that are for the year 2009, but are not to be paid until 2010.

2. Rent revenue earned during 2009, but not collected until 2010.

3. Salaries earned by employees in December 2009, but not to be paid until January 5, 2010.

4. A payment received from a customer in December 2009 for services that will not be performed until February 2010.

5. An insurance premium paid on December 29, 2009, for the period January 1, 2010, to December 31, 2010.

6. Gasoline charged on a credit card during December 2009. The bill will not be received until January 15, 2010.

7. Interest on a certificate of deposit held during 2009. The interest will not be received until January 7, 2010.

8. A deposit received on December 15, 2009, for rental of storage space. The rental period is from January 1, 2010, to December 31, 2010.