Classifying Types of Adjustments

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

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.