Rafael Company accumulates the following adjustment data at December 31:

(a) Service Revenue earned but unbilled totals \(\$ 600\).

(b) Store supplies of \(\$ 300\) have been used

(c) Utility expenses of \(\$ 225\) are unpaid.

(d) Service revenue of \(\$ 260\) collected in advance has been earned.

(e) Salaries of \(\$ 800\) are unpaid.

(f) Prepaid insurance totaling \(\$ 350\) has expired.

\section*{Instructions}
For each item indicate (1) the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (2) the accounts before adjustment (overstatement or understatement).