Can you help with explanation?

See instructions in image below.

PE 3-2A Type of adjustment Classify the following items as (1) prepaid expense, (2) unearned revenue, (3) accrued revenue, or (4) accrued expense: a. Cash received for use of land next month. b. Fees earned but not received in cash. c. Wages owed but not yet paid. d. Supplies on hand Instructions: Present the adjustment transaction in a journal. Indicate the type of adjustment that is carried out and present the daily transaction that is recorded with the situation