$($a$)$ Balance sheet account

$($b$)$ Balance sheet account

Supplies of $$100$ are on hand. Kee Company started the year with $$1,100$ of supplies on hand. $$

Overstated or Understated

Services were performed but not recorded. $$

Interest of $$200$ has accumulated on a note payable. $$

Collected $$650$ of cash in advance before performing the related services. The services have now been performed. $$