Exercise #1 For each situation, indicate which category of year-end adjustment is needed- Deferred Expenses (Prepaid Expenses), Deferred Revenues (Unearned Revenues) Accrued Expenses, or Accrued Revenues. a. Equipment depreciation was $1,300. b. $600 of advertising expense was incurred but not paid. c. Office Supplies on hand at the end of the year totaled $200. The begining balance of Office Supplies was $500. d. $1,000 of rent revenue was eamed but not recorded or received. e. Uneamed revenue of $4,000 has been eamed. a. b. d. e