For each of the following oversights, state whether total assets

will be understated $($U$),$ overstated $($O$),$ or no effect $($NE$).$

Failure to record revenue recognized but not yet

received.

Failure to record expired prepaid rent.

Failure to record accrued interest on a note

receivable.

Failure to record depreciation.

Failure to record accrued wages.

Failure to record the recognized portion of

unearned revenues.