On April 1 a new employee was hired for a salary of $800. On April 30, the timesheets show that the employee worked for a full month, but the salary will be paid on May.

Required:

With regard to the above situation:

a. State whether it is a prepaid expense, unearned revenue, accrued revenue or an accrued expense.

b. Assuming that the accounting period is 1 month, prepare the necessary adjusting entry on April 30.