7. Utilities expenses utilities expense is $250 and amounts of utilities expense and were incurred for September totaling S$00 but not yet paid. The unadjusted amount of the unadjusted amount of utilities payable is $1,300. What are the adjusted 8. 2009 account balances Cash $32,000 Prepaid insurance $10,000 Unearned revenue is $2,500 Wages Expense $2,000 Insurance Expense $1,500 Revenuc $50,000 Accounts Payable $15,000 25% of the prepaid insurance expires in 2009 50% of the uneamed revenue is earned What are the journal entries for the adjustments and the balances in the affected accounts