Classify the following items as (a) prepaid expense, (b) unearned revenue, (c) accrued revenue, or (d) accrued expense: A two-year premium paid on a fire insurance policy. Fees earned but not yet received. Fees received but not yet earned. Salary owed but not yet paid. Subscriptions received in advance by a magazine publisher. Supplies on hand. Taxes owed but payable in the following period. Utilities owed but not yet paid