E3-5E Duran lCompanyr accumulates the Following adjustment data at December 31. i. Supplies of $320 have been used. 2. Services presided but not recorded total $925. 3. Services related unearned service revenue of $325 were performed. 4. Advertising expense of $900 is unpaid. 5. Depreciation is $3,'. 6. Utilityr expenses of HTS are unpaid. Instructions For each of the above items indicate the following. (a) The type of adjustment (prepaid expense, unearned revenue. accrued revenue, or accrued expense]. {h} The status of accounts before adjustment {overstatement or understatement)