4. Emery Corporation encounters the following situations. Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) is needed in each situation and why. (a) Emery collected $1,000 cash from a customer in 20X1 for services to be performed in 20X2. (b) Emery incurs utility expense of $800 which is not yet paid nor recorded. (c) Emery's employees worked 3 days in 20X1, but the $1,500 will not be paid until 20X2. (d) Emery earned $2,500 of revenues but has not yet recorded the transaction or received the cash. (e) Emery paid $2,000 rent on December 1, 20X1 for the next 4 months starting December 1. (f) Emery received $3,000 cash for future service and recorded a liability at that time the cash was received. (g) Emery performed services worth $2,000 on December 28, 20X1 and billed the customer on January 3, 20X1. (h) Emery paid $600 cash for a miscellaneous expense and recorded it as an asset until the time the item will be used to earn revenue. (i) Emery purchased $900 of supplies in 20X1; at year end, $400 of the supplies remains unused. (i) Emery purchased for cash $15,000 of equipment on January 1, 20X1; the company thinks the equipment will be used for the next 5 years helping the company earn revenue. (k) Emery borrowed $10,000 on October 1, 20X1 by signing an 8% one-year note payable. Interest $200 (P xRxT)