Determine if the following adjusting entries are

• accrued expense (AE)
• prepaid expense (PE)
• accrued revenue (AR)
• unearned revenue (UR)
  1. _____ Atlas Magazine was previously prepaid $400,000 by subscribers and has delivered half of the magazines ordered.
  2. _____ Hornsby Company agreed to provide 1,000 units of its product to Michaels Inc. and has substantially completed the agreement.
  3. _____ Nancy and Sons owes its employees $30,000 for work done over the past two weeks.
  4. _____ Replay Inc. advertised on TV 44 during the month of April, but has not yet made an entry to record the event.
  5. _____ Centurion Company paid Reliable Insurance Company $54,000 for insurance for twelve months, six of which have passed.
  6. _____ Reliable Insurance Company received a payment of $54,000 for insurance for twelve months from Centurion Company and six months have