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 (overstated or understated). (Enter your answers in alphabetical order.) (1) Item Type of Adjustment (2) Accounts Before 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) Rent collected in advance totaling $1,100 has been earned.