7. For each of the following oversights, state whether total assets will be understated (U), overstated (O), or not affected (NA). 1. Failure to record revenue earned but not yet received. 2. Failure to record expired prepaid rent. 3. Failure to record accrued interest on the bank savings account. 4. Failure to record accrued interest on outstanding loan. 5. Failure to record accrued income taxes. 6. Failure to recognize the earned portion of unearned revenues. 7. Failure to record depreciation. 8. Failure to record accrued salaries