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).

Duran Company accumulates the following adjustment data at December 31.

1. Supplies of $620 have been used.

2. Services provided 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 $3,000.

6. Utility expenses of $175 are unpaid.