orwell company accumulates the following adjustment data at december 31
1. service provided but not recorded total $1,420
2.supplies of $300 has been used
3.utility expense of $225 are unpaid
4.unearned service revenue of $260 is recognised for services performed
5.Salaries of $800.00 are unpaid
6.prepaid insurance totaling $380 has expired
for each of the above items indicate the following
a. the type of adjustments (prepaid expense, unearned revenue,accrued revenue, or accrued expense)
b. the status of accounts before adjustmen (overstatedment or understatement)