QS 3-3 Identifying accounting adjustments LO P1, P2, P3, P4 Classify the following adjusting entries as involving prepaid expenses, uneared revenues, accrued expenses, or accrued revenues. To record services performed but not yet billed (nor recorded) b. To record supplies used as supplies expense. c. To record expiration of prepaid rent d. To record cash received from a customer for which services have not yet been provided. e To record office salaries expense incurred but not yet paid. Accrued expenses Accrued revenues Prepaid expenses Unearned revenues