E$3\mathrm{.}4($LO $1,2,3),$ AP Luong Corporation encounters the following situations:

Luong collects $$1,300$ from a customer in $2022$ for services to be performed in $2023.$

Luong incurs utility expense which is not yet paid in cash or recorded.

Luong$$s employees worked $3$ days in $2022$ but will not be paid until $2023.$

Luong performs services for customers but has not yet received cash or recorded the transaction.

Luong paid $$2,800$ rent on December $1$ for the $4$ months starting December $1.$

Luong received cash for future services and recorded a liability until the service was performed.

Luong performed consulting services for a client in December $2022.$ On December $31,$ it had not billed the client for services provided of $$1,200.$

Luong paid cash for an expense and recorded an asset until the item was used up$.$

Luong purchased $$900$ of supplies in $2022$; at year$-$end, $$400$ of supplies remain unused.

Luong purchased equipment on January $1,2022$; the equipment will be used for $5$ years.

Luong borrowed $$12,000$ on October $1,2022,$ signing an $8\%$ one$-$year note payable. Both the interest and the note will be paid in $1$ year.

Instructions

Identify what type of adjusting entry $($prepaid expense, unearned revenue, accrued expense, or accrued revenue$)$ is needed in each situation at December $31,2022.$