CALCUL Exercise 3-6 Lel Company accumulates the following adjustment data at December 31. 1. Services performed but unbilled total $1,000. 2. Supplies of $300 have been used. 3. Utility expenses of $225 are unpaid. 4. Services performed of $260 collected in advance. 5. Salaries of $800 are unpaid. 6. Prepaid insurance totaling $350 has expired. For each of the above items indicate the following. (E answers in alphabetical order.) (a) The type of adjustment (prepaid expense, unear (b) The status of accounts before adjustment (oversat evenue, accrued revenue, or accrued expense). ent or understatement). (a) Type of Adjustment (b) Accounts before Ad Item ignment CALCULATOR Item (a) Type of Adjustment (b) Accounts before Adju