18. For each of the following items before adjustment, indicate the type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) that is needed to correct the misstatement. If an item could result in more than one type of adjusting entry, indicate each of the types. a. Assets are understated. d. Expenses are understated. b. Liabilities are overstated. e. Assets are overstated. c. Liabilities are understated. f. Revenue is understated. 19. One-half of the adjusting entry is given below. Indicate the account title for the other half of the entry. a. Salaries and Wages Expense is debited. b. Depreciation Expense is debited. c. Interest Payable is credited. d. Supplies is credited. e. Accounts Receivable is debited. f. Unearned Service Revenue is debited