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.$)$

Item

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 been incurred but not paid on a note

payable.

d$.$ Rental services related to rent collected in advance totaling

$$1,100$ have been provided.

$(2)$

Accounts Before

Adjustment

Accrued Expenses