E3-3B Lagasse Corporation encounters the following situations: 1. Lagasse purchased $1,400 of supplies in 2008; at year-end, $500 of supplies remains unused. 2. Lagasse incurs utility expense which is not yet paid in cash or recorded.$1000 3. Lagasses employees worked 3 days in 2008, but will not be paid until 2009. $ 200 4. Lagasse earned service revenue but has not yet received cash or recorded the transaction.$ 5000 5. Lagasse received cash for future services to be performed in 2009.worth $50000, $10000 was earned 6. Lagasse paid $8,000 rent on October 1 for the 4 months starting October 1. 7. Lagasse performed consulting services for a client in December 2008. On December 31, it billed the client $3,300. 8. Lagasse paid cash for an expense and recorded an asset until the item was used up. ( 400) 9. Lagasse collects $2,000 from a customer for services to be performed next year.$ 1000 was earned. 10. Lagasse purchased equipment on January 1, 2008; the equipment will be used for 5 years. ( 600 was used) 11. Lagasse borrowed $20,000 on October 1, 2008, signing a 10% one-year note payable. Instructions Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, and accrued revenue) is needed in each situation, at December 31, 2008