Lena Company accumulates the following adjustment data at December 31.

adjusting entries. Indicate (1) the type of adjustment (prepaid expense, accrued revenue, and so on) and

(SO 3) (2) the status of the accounts before adjustment (overstated or understated),

=

(a) Supplies of $400 are on hand. Supplies account shows $1,900 balance.

(b) Service Revenue earned 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.