WW Corporation accumulates the following adjustment data at December 31.

1. Services provided but not recorded total $1,420.

2. Office Supplies of $300, which are recorded as assets, have been used.

3. Utility expenses of $225 are unpaid.

4. Unearned service revenue of $260 is recognized for services performed.

5. Salaries of $800 are unpaid.

6. Prepaid insurance totaling $380 has expired.

Required: For each of the above items indicate the type of adjustment ( accrued expense, prepaid expense,

unearned revenue, or accrued revenue).