Johnson's Boat Yard, Inc., is completing the accounting process for the year just ended, November 30, 2010. The transactions during 2010 have been journalized and posted. The following data with respect to adjusting entries are available:
a. Johnson's winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for $2,100.
b. The Carter family paid Johnson's $3,000 on November 1, 2010, to store their sailboat for the winter until May 1, 2011. Johnson's credited the full amount to Unearned Storage Revenue on November 1.
c. Wages earned by employees during November 2010, unpaid and unrecorded at November 30, 2010, amounted to $2,800. The next payroll date will be December 5, 2010.
d. On October 1, 2010, Johnson's paid $1,200 to the local newspaper for an advertisement to run every Thursday for 12 weeks. All ads have been run except for three Thursdays in December to complete the 12-week contract.
e. Johnson's used boat-lifting equipment that cost $200,000; $20,000 was the estimated depreciation for 2010.
f. Boat repair supplies on hand at December 1, 2009, totaled $15,500. Repair supplies purchased and debited to Supplies during the year amounted to $46,000. The year-end count showed $12,400 of the supplies on hand.
g. Johnson's borrowed $150,000 at a 12 percent annual interest rate on April 1, 2010, to expand its boat storage facility. The loan requires Johnson's to pay the interest quarterly until the note is repaid in three years. Johnson's paid quarterly interest on July 1 and October 1.

Required:
1. Identify each of these transactions as an unearned revenue, prepaid expense, accrued revenue, or accrued expense.
2. Record the adjusting entry that should be recorded for Johnson's at November 30, 2010.