Prepare the journal entry required for each of the following transactions: a. Prepaid insurance totalling $125 has expired. b. Utility expenses of $200 are unpaid. c. Supplies of $600 have been used. d. Salaries of \$1500 are unpaid e. Services performed but not recorded total $2,200 f. Services related to unearned service revenue of $620 were performed Required: For each of the above items specify the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and the position of accounts before adjustment (overstatement or understatement)