Classify as (a)-prepaid expense, (b) unearned revenue, (c) accrued revenue, (d) accrued expense. 1. two-year premium paid on a fire insurance party, 2. fees earned but not yet received, 3. Fees received but not yet earned 4. Salary owed but not yet paid 5. Subscriptions received in advance by a magazine 6. Supplies on hand 7. taxes owed but payable in the following period 8. Utilities owed but not yet paid