Type of adjustment

Classify the following items as $(1)$ accrued revenue, $(2)$ accrued expense, $(3)$ unearned revenue, or $(4)$ prepaid expense:

Line Item Description Classification

a$.$ Cash paid for future rent of office space

Accrued expense

b$.$ Fees received for future services to be performed

Accrued revenue

c$.$ Wages owed but not yet paid

Unearned revenue

d$.$ Services rendered for cash to be received

Prepaid expense