Indicate the type of adjustment (Prepaid Expense, Unearned Revenue, Accrued Revenue, or Accrued Expense) and the accounts before adjustment (Overstated or Understated) for each of the following. Each one adjustment is listed 2 times - one for the Type of Adjustment and one for the Account impacts.

Supplies of $200 have been used
	Supplies of $200 have been used
	Salaries of $600 are unpaid
	Salaries of $600 are unpaid
	Rent received in advance totaling $300 has been earned
	Rent received in advance totaling $300 has been earned
	Services provided but not recorded total $500
	Services provided but not recorded total $500
	Prepaid rent totaling $500 has expired
	Prepaid rent totaling $500 has expired

A.	Prepaid Expense
B.	Accrued Expense
C.	Accrued Revenue
D.	Unearned Revenue
E.	Assets Overstated Expenses Understated
F.	Assets Understated Expenses Understated
G.	Expenses Understated Liabilities Understated
H.	Assets Overstated Revenues Understated
I.	Liabilities Overstated Revenues Understated
J.	Expenses Understated Liabilities Overstated
K.	Assets Understated Revenues Understated
L.	Liabilities Understated Revenues Understated