Lagasse Corporation encounters the following situations: 1. Lagasse purchased $1,400 of supplies in 2008; at year-end, $500 of supplies remained unused. 2. Lagasse incurs utility expense which is not yet paid in cash or recorded. 3. Lagasses employees worked 3 days in 2008, but will not be paid until 2009. 4. Lagasse earned service revenue but has not yet received cash or recorded the transaction. 5. Lagasse received cash for future services to be performed in 2009. 6. Lagasse paid $8,000 rent on October 1 for the 4 months starting October 1. 7. Lagasse performed consulting services for a client in December 2008. On December 31, it billed the client $3,300. 8. Lagasse paid cash for an expense and recorded an asset until the item was used up. 9. Lagasse collects $2,000 from a customer for services to be performed next year. 10. Lagasse purchased equipment on January 1, 2008; the equipment will be used for 5 years. 11. Lagasse borrowed $20,000 on October 1, 2008, signing a 10% one-year note payable. Instructions Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, accrued revenue) is needed in each situation, at December 31, 2008.