Shumway Company accumulates the following adjustment data at December 31.

1. Services provided but not recorded total $750.

2. Store supplies of $450 have been used.

3. Utility expenses of $225 are unpaid.

4. Unearned revenue of $260 has been earned.

5. Salaries of $900 are unpaid.

6. Prepaid insurance totaling $350 has expired.

Instructions For each of the above items indicate the following.

(a) The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense).

(b) The accounts before adjustment (overstatement or understatement).