Problem 4. Rollins Company accumulates the following adjustment data at December 31. (a) Service Revenue earned but unbilled totals $600. (b) Store supplies of $300 are on hand. Supplies account shows $1,900 balance. (c) Utility expenses of $275 are unpaid. (d) Service revenue of $490 collected in advance has been earned. (e) Salaries of $800 are unpaid. () Prepaid insurance totaling $400 has expired. Instructions (a) Prepare journal entries for each of the events above (b) Indicate the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense)