7. Match the following types of adjustments with the four transactions. Place the letter (a - d) in the blank to the right of each transaction. (4 a2-8 points) a. Prepaid expense b. Unearned revenue c. Accrued expense d. Accrued revenue 1. Used to record revenue received in advance. 2. Used to record expiration of prepaid insurance. 3. Used to record revenue earned but not received. 4. Used to record wages owed, but not paid. 8. Check the correct column for each account in the table below. (Chap. 4) (13 2 26 points) Temporary Permanent Nominal) Account ea b. Prepaid insurance c.Unearned fees. f O. Ner, Capital.. ..Ner, Withdrawals. h. Rent expense i. Fees earned Supplies k. Supplies expense l. | Depreciation expense-Building m. Accumulated depreciation Building... 9. The unadjusted trial balance of E. Pace, Consulting is entered on the partial work sheet below. Complete the work sheet (Ch. 4) using the following information for adjusting entries: (24 points) (a) Salaries earned by employees that are unpaid and unrecorded, $500. (b) An inventory of supplies showed S800 of unused supplies still on hand. (c) Depreciation on equipment, $1,300. E. Pace, Consulting Work Sheet For the year ended December 31 Balance Sheet Adjusted Tra Income and Statement of Statement Owner's Equity Debit Credit Debit Credit Debit Credit Debit Creditebit Credit Unadjusted Trial Balance Account AdjustmentsBalance Cash Supplies Equipment.. Accum. Depr.- Equip Accounts payable.... Salaries payable E. Pacc, Capita... E. Pacc, 1,000 S 2000 500 500 0,000 Withdrawals1,50 Salary expense.... Rent expense 7,500 4,000 Supplies expense... Depreciation expense Totals$39000 $39,000