(f) Emery paid $1,200 cash on April 1, 20X1 for 12 months of insurance expense and recorded it as an asset. Type- Date Why - Account Name PR Debit Credit g) Emery performed services worth $2,000 on December 29, 20X1 and billed the customer on January 3, 20X2. Type- Date Why- Account Name PR Debit Credit h) Emery received a utility billing of $800 on January 5, 20X2 for the utilities used in December 20X1. Type- Date Why - Account Name PR Debit Credit i) Emery purchased $900 of supplies on account in December 2, 20X1 of which, at year end, $200 of the supplies remains unused. Type - Date Why- Account Name PR Debit Credit