help me to discuss what's in the table

SUMMARY OF ADJUSTING ENTRIES Account Balances Before Adjustment Adjusting Entry Type of Adjustment Balance Sheet Account Account Credited Income Statement Account Account Debited Prepaid Expenses: Prepaid Expense (A) Asset method Assets Overstated Expenses Understated Expense Prepaid Expense (A) Expense Expense method Assets Understated Expenses Overstated Contra Asset Depreciation Expense Assets Overstated Expenses Understated Unearned Revenues: Revenues Unearned Revenues (L) Income Understated Liability method Liabilities Overstated Unearned Revenues (L Revenue Income method Liabilities Understated Revenues Overstated Accrued Expenses Liabilities Understated Expenses Understated Expense Payable (L) Accrued Revenues Assets Understated Income Understated Revenues Receivable (A)