Rafael Company accumulates the following adjustment data at December 31: an

(a) Service Revenue earned but unbilled totals $600. Identify types of adjustments

(b) Store supplies of $300 are on hand. Supplies account shows $2,300 balance. and accounts before

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

(d) Service revenue of $260 collected in advance has been earned. (SO 3, 4, 5)

(e) Salaries of $800 are unpaid.

(f) Prepaid insurance totaling $350 has expired.

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).