Type of Adjustment

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

a. Cash received for services not yet rendered	*
b. Insurance paid for the next year	*
c. Rent revenue earned but not received	Accrued revenue
d. Salaries owed but not yet paid	Accrued expense