Emeril Corporation encounters the following situations:

1. Emeril collects $1,000 from a customer in 2010 for servicesto be performed in 2001.

2. Emeril incurs utility expense which is not yet paid in cashor recorded.

3. Emeril's employees worked 3 days in 2010, but will notbe paid until 2011.

4. Emeril earned service revenue but has not yet received cashor recorded the transaction.

5. Emeril paid $2,000 rent on December 1 for the 4 monthsstarting December 1.

6. Emeril received cash for future services and recorded aliability until the revenue was earned.

7. Emeril performed consulting services for a client in December2010. On December 31, it billed the client $1,200.

8. Emeril paid cash for an expense and recorded an asset untilthe item was used up.

9. Emeril purchased $900 of supplies in 2010; at year-end, $400of supplies remains unused.

10. Emeril purchased equipment on January 1, 2010; the equipmentwill be used for 5 years.

11. Emeril borrowed $10,000 on October 1, 2010, signing an 8%one-year note payable.

Instructions:

Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, accrued revenue) is needed in each situation, at December 31, 2010.