Select one specific adjusting entry that falls under one of the four types

This is just a discussion question. No paper needed. I just need the two questions below answered in detail. Thanks.
We have learned about four types of adjustments: (1) prepaid expenses, (2) unearned revenues, (3) accrued revenues, and (4) accrued expenses. Select one specific adjusting entry that falls under one of the four types, enter it in the subject box, and post the following:
1. A description of the adjustment and why it is necessary.
2. Provide an example of the transaction; include the debit and credit, with dates and amounts.

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