Hannah Company’s annual accounting year ends on June 30. It is June 30, 2015, and all of the entries for the current year have been made except the following adjusting entries:
a. On March 30, 2015, Hannah paid a six-month premium for property insurance, $3,200, for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.
b. On June 1, 2015, Hannah collected two months’ maintenance revenue of $450. At that date, Hannah debited Cash and credited Unearned Maintenance Revenue for $450.
c. At June 30, 2015, wages of $900 were earned by employees but not yet paid. The employees will be paid on the next payroll date, July 15, 2015.
d. Depreciation of $3,000 must be recognized on a service truck that cost $15,000 when purchased on July 1, 2014.
e. Cash of $4,200 was collected on May 1, 2015, for services to be rendered evenly over the next year beginning on May 1, 2015. Unearned Service Revenue was credited when the cash was received.
f. On February 1, 2015, the company borrowed $18,000 from a local bank and signed a 9 percent note for that amount. The principal and interest are payable on the maturity date, January 31, 2016.
g. On June 30, 2015, the company estimated that it owed $500 in property taxes on land it owned in the first half of 2015. The taxes will be paid when billed in August 2015.
h. The company earned service revenue of $2,000 on a special job that was completed June 29, 2015. Collection will be made during July 2015; no entry has been recorded.

Required:
1. Indicate whether each transaction relates to a deferred revenue, deferred expense, accrued revenue, or accrued expense.
2. Prepare the adjusting entry required for each transaction at June 30, 2015.