Kwun Company accumulates the following adjustment data at December 31.

For each item, indicate the type of adjustment and the status of the accounts before adjustment, (Enter your answers in alphabetical order.) Type of Adjustment Accounts Before Adjustment (a) Services performed but unbilled totals $600. Accrued Revenues Assets Understated Revenue Understated (b) Store supplies of $160 are on hand, The supplies account shows a $1,900 balance. Prepaid Expenses Assets OverstatedLiabilities Understated (c) Utility expenses of $275 are unpaid. Accrued Expenses Revenues Overstated Liabilities Understated (d) Service performed of $490 collected in advance. Unearned Revenues Assets Overstated Liabilities Understated (e) Salaries of $60 are unpaid. Accrued Expenses Revenues Overstated Liabilities Understated (f) Prepaid insurance totaling $400 has expired. Prepaid Expenses Assets OverstatedLiabilities Understated