TERRUFUCCISIOn-makers 3. Accrued expenses E3-3 Adjusting entries can be classified into the following types: 1. Prepaid expenses 2. Unearned revenues 4. Accrued revenues Instructions Match each type of adjusting entry with the adjusting journal entry described below. If an adjusting entry is not required, leave the space blank. (a) Record interest on a note payable. (b) Record interest on a note receivable. (c) Allocate the cost of an amortizable asset over its useful life. (d) Record revenue that has been earned but not billed or collected. (e) Record revenue that has been earned that was previously received in advance. (f) Record the hiring of employees. (g) Record insurance that has expired. (h) Record salaries owed. (i) Record supplies used