Recognition of concepts. Ron Carroll operates a small company that books enter - tainers for theaters, parties, conventions, and so forth. The company's fiscal year ends on June 30. Consider the following items and classify each as either (1) pre paid expense, (2) unearned revenue, (3) accrued expense, (4) accrued revenue, or (5) none of the foregoing.

a. Amounts paid on June 30 for a 1-year insurance policy

b. Professional fees earned but not billed as of June 30

c. Repairs to the firm's copy machine, incurred and paid in June

d. An advance payment from a client for a performance next month at a convention

e. The payment in part (d) from the client's point of view

f. Interest owed on the company's bank loan, to be paid in early July

g. The bank loan payable in part (f)

h. Office supplies on hand at year-end