Riko Company accumulates the following adjustment data at December 31. Indicate (1) the type of adjustment (prepaid expense, accrued revenues, and so on) and

(2) the status of the accounts before adjustment (overstated or understated).

(a) Supplies of $600 are on hand. Supplies account shows $1,900 balance.

(b) Service Revenues earned but unbilled total $900.

(c) Interest of $200 has accumulated on a note payable.

(d) Rent collected in advance totaling $800 has been earned.