EX $3-1$ Classifying types of adjustments

Classify the following items as $($a$)$ accrued revenue, $($b$)$ accrued expense, $($c$)$ unearned revenue,

or $($d$)$ prepaid expense:

A two$-$year premium paid on insurance policy.

Fees earned but not yet received.

Fees received but not yet earned.

Salary owed but not yet paid.

Subscriptions received in advance by a magazine publisher.

Supplies on hand.

Taxes owed but payable in the following period.

Utilities owed but not yet paid.