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 Luong collects $1,300 from a customer in 2022 for services to be performed in 2023. Unearned revenue 2 Luong incurs utility expense which is not yet paid in cash or recorded. Accrued revenue Accrued expense Prepaid expense 3. Luong's employees worked 3 days in 2022 but will not be paid until 2023. 4. Luong performs services for customers but has not yet received cash or recorded the transaction. 5. 6. Luong paid $2.800 rent on December 1 for the 4 months starting December 1 Luong received cash for future services and recorded a liability until the service was performed. 7. Luong performed consulting services for a client in December 2022 On December 31, it had not billed the client for services provided of $1,200. 8. Luong paid cash for an expense and recorded an asset until the item was used up.