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 adjustment $($for example, "assets understated and revenues understated"$).($Enter your answers in alphabetical order.$)$

$(2)$

Item

$(1)$

Accounts Before

Type of Adjustment

Adjustment

$($a$)$ Supplies of $$400$ are on hand. Supplies account shows $$1,600$ balance.

$($b$)$ Services performed but unbilled total $$700.$

$($c$)$ Interest of $$300$ has accumulated on a note payable.

$($d$)$ Rental services related to rent collected in advance totaling $$1,100$ have been provided.