$($f$)$ Emery paid $$1,200$ cash on April $1,20$X$1$ for $12$ months of insurance expense and recorded it as an asset.

Type $-$

Why $-$

$\backslash$table$[[$Date$,$Account Name,PR$,$Debit,Credit$],[,,,,],[,,,,]]$

g$)$ Emery performed services worth $$2,000$ on December $29,201$ and billed the customer on January $3,202.$

Type $-$

Why $-$

$\backslash$table$[[$Date$,$Account Name,PR$,$Debit,Credit$],[,,,,],[,,,,]]$

h$)$ Emery received a utility billing of $$800$ on January $5,202$ for the utilities used in December $201.$

Type

Why $-$

$\backslash$table$[[$Date$,$Account Name,PR$,$Debit,Credit$],[,,,,],[,,,,]]$

i$)$ Emery purchased $$900$ of supplies on account in December $2,20$X$1$ of which, at year end, $$200$ of the supplies remains unused.

Type

Why $-$

$\backslash$table$[[$Date$,$Account Name,PR$,$Debit,Credit$],[,,,,],[,,,,]]$

Emery Corporation encounters the following situations at the $201$ year$-$end. Identify what type of adjusting entry $($prepaid expense, unearned revenue, accrued revenue, or accrued expense$)$ is needed on December $31,201$ in each situation and why it qualifies as that type. Also, for the Deferrals, show the initial journal entry which would have deferred the expense or revenue until later. Accrual have not happened yet, so no journal entry would have been made. DO NOT SHOW THE ADJUSTING ENTRY HERE. We will show them in Ex $5.$