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.

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

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

Common Stock
-A.B.C.D.E.F.G.	Unearned Rent Revenue
-A.B.C.D.E.F.G.	Prepaid Insurance
-A.B.C.D.E.F.G.	Supplies
-A.B.C.D.E.F.G.	Long-term Investments
-A.B.C.D.E.F.G.	Copyrights
-A.B.C.D.E.F.G.	Accounts Receivable
-A.B.C.D.E.F.G.	Trademarks
-A.B.C.D.E.F.G.	Salaries and Wages Payable
-A.B.C.D.E.F.G.	Accumulated Depreciation
-A.B.C.D.E.F.G.	Equipment
-A.B.C.D.E.F.G.	Interest Payable
-A.B.C.D.E.F.G.	Note Payable (due in 3 yrs)
-A.B.C.D.E.F.G.	Retained Earnings
-A.B.C.D.E.F.G.	Short-term Investments
-A.B.C.D.E.F.G.	Accounts Payable

A.	Stockholders Equity (SE)
B.	Current Liabilities (CL)
C.	Current Assets (CA)
D.	Long-term Investments (LTI)
E.	Intangible Assets (IA)
F.	Property, Plant, and Equipment (PPE)
G.	Long-term Liabilities (LTL)