Classify the following items as $($a$)$ accrued revenue, $($b$)$ accrued expense, $($c$)$ unearned revenue, or $($d$)$ prepaid expense:

Line Item Description Classification

$1.$ A two$-$year premium paid on insurance policy.

$2.$ 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 publisher.

$6.$ Supplies on hand.

$7.$ Taxes owed but payable in the following period.

$8.$ Utilities owed but not yet paid.