Identification of Adjusting Entries Conklin Services prepares financial statements only once per year using an annual accounting period ending on December 31. Each of the following statements describes an entry made by Conklin on December 31 of a recent year.

a. On December 31, Conklin completed a service agreement for Pizza Planet and recorded the related revenue. The job started in August.

b. Conklin provides weekly service visits to the local C.J. Nickel department store to check and maintain various pieces of computer printing equipment. On December 31, Conklin recorded revenue for the visits completed during December. The cash will not be received until January.

c. Conklin's salaried employees are paid on the last day of every month. On December 31, Conklin recorded the payment of December salaries.

d. Conklin's hourly wage employees are paid every Friday. On December 31, Conklin recorded as payable the wages for the first three working days of the week in which the year ended.

e. On December 31, Conklin recorded the receipt of a shipment of office supplies from Office Supplies Inc. to be paid for in January.

f. On December 31, Conklin recorded the estimated use of supplies for the year. The supplies were purchased for cash earlier in the year.
g. Early in December, Conklin was paid in advance by Perez Enterprises for two months of weekly service visits. Conklin recorded the advance payment as a liability. On December 31, Conklin recorded revenue for the service visits to Perez Enterprises that were completed during December.
h. On December 31, Conklin recorded depreciation expense on office equipment for the year.
\section*{Required:}
Indicate whether each entry is an adjusting entry or a regular journal entry, and if it is an adjusting entry, identify it as one of the following types: (1) revenue recognized before collection, (2) expense recognized before payment, (3) revenue recognized after collection, or (4) expense recognized after payment.
\section*{Exercise