For each item, indicate (1) the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (2) the status of the accounts before adjustment (overstated or understated). (Enter your answers in alphabetical order.) (1) Type of Adjustment (2) Accounts Before Adjustment (a) Services performed but unbilled total $600. c) Utility expenses of $275 are unpaid. > (e) Salaries of $620 are unpaid. > if) Prepaid Insurance totaling $400 has expired. >