Hart Corporation encounters the following situations:
1. Hart collects $1,300 from a customer in 2014 for services to be performed in 2015.
2. Hart incurs utility expense which is not yet paid in cash or recorded.
3. Hart’s employees worked 3 days in 2014 but will not be paid until 2015.
4. Hart performs services for customers but has not yet received cash or recorded the transaction.
5. Hart paid $2,400 rent on December 1 for the 4 months starting December 1.
6. Hart received cash for future services and recorded a liability until the service was performed.
7. Hart performed consulting services for a client in December 2014. On December 31, it had not billed the client for services provided of $1,200.
8. Hart paid cash for an expense and recorded an asset until the item was used up.
9. Hart purchased $900 of supplies in 2014; at year-end, $400 of supplies remain unused.
10. Hart purchased equipment on January 1, 2014; the equipment will be used for 5 years.
11. Hart borrowed $10,000 on October 1, 2014, signing an 8% one-year note payable.

Instructions
Identify what type of adjusting entry (prepaid expense, unearned revenue, accrued expense, or accrued revenue) is needed in each situation at December 31, 2014.