Hong Corporation encounters the following situations:

1. Hong collects $1,300 from a customer in 2017 for services to be performed in 2018.

2. Hong incurs utility expense which is not yet paid in cash or recorded.

3. Hongs employees worked 3 days in 2017 but will not be paid until 2018.

4. Hong performs services for customers but has not yet received cash or recorded the transaction.

5. Hong paid $2,400 rent on December 1 for the 4 months starting December 1.

6. Hong received cash for future services and recorded a liability until the service was performed.

7. Hong performed consulting services for a client in December 2017. On December 31, it had not billed the client for services provided of $1,200.

8. Hong paid cash for an expense and recorded an asset until the item was used up.

9. Hong purchased $900 of supplies in 2017; at year-end, $400 of supplies remain unused.

10. Hong purchased equipment on January 1, 2017; the equipment will be used for 5 years.

11. Hong borrowed $10,000 on October 1, 2017, signing an 8% one-year note payable.

Identify the type of adjusting entry for transactions 1-11 (depreciation, accrued expense, accrued income, prepaid, unearned revenue)