For each of the situations below state the impact on assets, liabilities, stockholders' equity, revenues, expenses, and net income, if the adjusting entry is not recorded. Indicate O Overstated; U Understated; NE No Effect.

Situation	Assets	Liabilities	Stockholders equity	Revenues	Expenses	Net Income
a. Accrued Revenue is not recorded at year-end.
b. A Prepaid expense is not adjusted for the portion consumed.
c. Accrued expenses are not recorded at year-end.
d. An Unearned revenue is not adjusted for the portion earned.