E3-3B Edelman Corporation encounters the following situations: Identi 1. Edelman purchased $1,400 of supplies in 2017; at year-end, $500 of supplies remain entry unused. (LO 1, 2. Edelman incurs utility expense which is not yet paid in cash or recorded. 3. Edelman's employees worked 3 days in 2017, but will not be paid until 2018. 4. Edelman performs services for customers but has not yet received cash or recorded the transaction. 5. Edelman received cash for future services to be performed in 2018. 6. Edelman paid $8,000 rent on October 1 for the 4 months starting October 1. 7. Edelman performed consulting services for a client in December 2017. On December 31, it billed the client $3,300. 8. Edelman paid cash for an expense and recorded an asset until the item was used up. 9. Edelman collects $2,000 from a customer for services to be perfomed next year. 10. Edelman purchased equipment on January 1, 2017; the equipment will be used for 5 years. 11. Edelman borrowed $20,000 on October 1, 2017, signing a 10% one-year note payable. Instructions Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued ex- pense, accrued revenue) is needed in each situation, at December 31, 2017