what is the last one?

State whether each situation is a prepaid expense (PE), unearned revenue (UR), accrued revenue (AR) or an accrued expense (AE). 1. Accrued revenue Unrecorded interest on savings bonds is $245. Property taxes that have been incurred but that have not yet been paid or recorded amount to $300. 2. Accrued expense 3. Legal fees of $1,000 were collected in advance. By year end 60 percent were still unearned. Unearned revenue 4. Prepaid insurance had a $500 balance prior to adjustment. By year end, 40 percent was still unexpired. Prepaid expense 5. Unpaid salaries earned by year end but not yet paid or recorded amounted to $1,200