State whether each situation is a prepaid expense (PE), unearned revenue (UR), accrued (AR) or an accrued expense (AE) Unrecorded interest on savings bonds is $245 Property taxes that have been incurred but that have not yet been paid or recorded amount to $300 Legal fees of $1,000 were collected m advance by year end 60 percent were still unearned Prepaid insurance had a $500 balance prior to adjustment By year end. 40 percent was still unexpired