State whether each situation is a prepaid expense (PE), unearned revenue (UR), accrued revenue (AR) or an accrued expense (AE). 1. Unrecorded interest on savings bonds is $196. select a type of adjusting entries 2. Property taxes that have been incurred but that have not yet been paid or recorded amount to $240. select a type of adjusting entries 3. Legal fees of $800 were collected in advance. By year end 60 percent were still unearned. select a type of adjusting entries 4. Prepaid insurance had a $400 balance prior to adjustment. By year end, 40 percent was still unexpired. select a type of adjusting entries 5. Unpaid salaries earned by year end but not yet paid or recorded amounted to $960.