EX31 Classifying types of adjustments OBJ. 1,2,3 is the song hems as a) accrued revenue, (b) accrued expense, (c) unearned see or prepaid expense for ads that appeared in prior month's local newspaper. 2 Fees received but not yet earned 3. Fees earned but not yet received + Premium panid on a one year insurance policy. 5. Rent received in advance for rental of office space. 6. Supplies on hand 7. Ree paid in advance. & wages owed but payable in the following period