Hart Corporation encounters the following situations: Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, or accrued revenue) is needed in each situation at December 31, 2022.

1.		Hart collects $ 1,560 from a customer in 2022 for services to be performed in 2023.		Choose the type of adjusting entry Unearned revenueAccrued revenueAccrued expensePrepaid expense
2.		Hart incurs utility expense which is not yet paid in cash or recorded.		Choose the type of adjusting entry Accrued expenseUnearned revenuePrepaid expenseAccrued revenue
3.		Harts employees worked 3 days in 2022 but will not be paid until 2023.		Choose the type of adjusting entry Unearned revenuePrepaid expenseAccrued expenseAccrued revenue
4.		Hart performs services for customers but has not yet received cash or recorded the transaction.		Choose the type of adjusting entry Accrued expensePrepaid expenseAccrued revenueUnearned revenue
5.		Hart paid $ 2,880 rent on December 1 for the 4 months starting December 1.		Choose the type of adjusting entry Accrued expenseUnearned revenueAccrued revenuePrepaid expense
6.		Hart received cash for future services and recorded a liability until the service was performed.		Choose the type of adjusting entry Prepaid expenseUnearned revenueAccrued expenseAccrued revenue
7.		Hart performed consulting services for a client in December 2022. On December 31, it had not billed the client for services performed of $ 1,440.		Choose the type of adjusting entry Prepaid expenseAccrued revenueUnearned revenueAccrued expense
8.		Hart paid cash for an expense and recorded an asset until the item was used up.		Choose the type of adjusting entry Prepaid expenseAccrued revenueAccrued expenseUnearned revenue
9.		Hart purchased $ 1,080 of supplies in 2022; at year-end, $ 480 of supplies remain unused.		Choose the type of adjusting entry Accrued revenueUnearned revenuePrepaid expenseAccrued expense
10.		Hart purchased equipment on January 1, 2022; the equipment will be used for 5 years.		Choose the type of adjusting entry Prepaid expenseUnearned revenueAccrued expenseAccrued revenue
11.		Hart borrowed $ 12,000 on October 1, 2022, signing an 8% 1-year note p