Cortina Company accumulates the following adjustment data at December 31. Indicate (1) the...

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Accounting

Cortina Company accumulates the following adjustment data at December 31.
Indicate (1) the type of adjustment (prepaid expense, accrued revenue, and so on) and (2) the status of the accounts before adjustment (overstated or understated).(Enter your answers in alphabetical order.)
(1)
Type of Adjustment
Item
a. Supplies of $400 are on hand. Supplies account shows $1,600 balance.
b. Services performed but unbilled total $700.
c. Interest of $300 has accumulated on a note payable.
d. Rent collected in advance totaling $1,100 has been earned.
(2)
Accounts Before
Adjustment
Unearned Revenues
Accrued Expenses
Accrued Revenues
Prepaid Expenses
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