4. Using a tabular analysis summary, record the following adjustments, considering the account balances given. Provide explanations for specific revenue and expense accounts in the Explanation column. Unadjusted Account Balances: Property plant and equipment 320,000 Accumulated depreciation 89,5001 Prepaid insurance 24,000 Supplies 7,500 Uneamed service revenue 3,000 supplies actual count at year end, $6,500 remaining unexpired insurance, $6,000|| remaining unearned service revenue, $1,200 salaries owed to employees, $2,400 depreciation on property plant and equipment, $18,000 . . 5. Identify which type of adjustment is indicated by these transactions. Choose accrued revenue accrued expense, deferred revenue, or deferred expense. A utilities owed but not paid Bcash received in advance for future services C. supplies inventory purchased D. fees earned but not yet collected E depreciation expense recorded F. insurance paid for future periods Type Transaction A utilities owed but not paid . cash received in advance for future services C. supplies inventory purchased D fees earned but not yet collected E depreciation expense recorded F insurance paid for future periods