E3.6 (LO 1, 2, 3) Lei Company accumulates the following adjustment data at December 31. Identify rypes of adjustme account relationships 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. unpaid 5. Salaries of $800 are 6. Prepaid insurance totaling $350 has expired. 8-42 CHAPTER 3 Adjusting the Accounts Instructions For each of the above items indicate the following a. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) b. The status of accounts before adjustment (overstatement or understatement)