+ - / 1 Question 1 of 11 Cortina Company accumulates the following adjustment data at December 31 Indicate (1) the type of adjustment (prepaid expense, accrued revenue, and so on) and (2) the status of the accounts before adjustmen (for example, "assets understated and revenues understated"). (Enter your answers in alphabetical order.) (2) Accounts Before Adjustment (1) Type of Adjustment Item (a) Supplies of $400 are on hand. Supplies account shows $1,600 balance (b) Services performed but unbilled total $700. Liabilities Understated Expenses Understated Revenues Understated Revenues Overstated Assets Overstated Assets Understated Liabilities Overstated Expenses Overstated (c) Interest of $300 has accumulated on a note payable. H. (d) Rental services related to rent collected in advance totaling $1,100 have been provided