Jawson Catering accumulates the following adjustment data at December $31\mathrm{.}1.$ Services provided but unbilled total $$750\mathrm{.}2.$ Store supplies of $$300$ have been used$\mathrm{.}3.$ Utility expenses of $$225$ are unpaid$\mathrm{.}4.$ Unearned revenue of $$260$ has been earned$\mathrm{.}5.$ Salaries of $$900$ are unpaid$\mathrm{.}6.$ Prepaid insurance totaling $$350$ has expired.InstructionsFor each of the above items, indicate the following.$($a$)$The type of adjustment $($prepaid expense, unearned revenue, accrued revenue, or accrued expense$).($b$)$The accounts before adjustment $($overstatement or understatement$).$