Hart Corporation encounters the following situations: Hart collects $1,300 from a customer in 2015 for services to be performed in 2016. Hart's employees worked 3 days in 2015 but will not be paid unitl 2016. Hart performs services for customers but has not yet received cash or recorded the transaction. Hart paid $2,400 rent on December 1 for the 4 months starting December 1. Hart received cash for future services and recorded a liability until the service was performed. Hart performed consulting services for a client in December 2015. On December 31, it had not billed the client for services performed of $1, 200. Hart paid cash for an expense and recorded an asset until the item was used up. Hart purchased $900 of supplies in 2015; at year-end, $400 of supplies remain unused. Hart purchased equipment on January 1, 2015; the equipment will be used for 5 years. Hart borrowed $10, 000 on October 1, 2015, signing an 8% one-year note payable. Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, or accrued revenue) is needed in each situation at December 31, 2015