Identify by number what type of adjusting entry is needed in each situation, at December 31, 2020: 1. Revenue Accrual, 2. Deferred Revenue, 3. Expense Accrual, 4. Deferred Expense, 5. Depreciation Expense (See Chapter 3 Notes). CA a. Arthur incurs utility expense which is not yet paid in cash or recorded. b. Arthur's employees worked 3 days in 2020, but will not be paid until 2021. c. Arthur paid $2,000 rent on December 1 for the 4 months starting December 1. d. Arthur purchased $900 of supplies in 2020; at year end $400 of supplies remain unused. e. Arthur earned service revenue but has not yet received cash or recorded the transaction. f. Arthur received payment in advance for $3,000 of services, by December 31 he had performed $1,000 of the work. g. Arthur purchased equipment on January 1,2020, the equipment will be used for 5 years. h. Arthur borrowed $20,000 on October 1, 2020, signing a 6% one-year note payable. i. Arthur paid cash for an expense and recorded an asset until the item was "used up." j. Arthur received cash for future services and recorded liability until the revenue was earned. k. Arthur performed consulting services for a client in December 2020, by year end it had not been billed or recorded