Lei Company accumulates the following adjustment data at December 31.

1.	Services provided but not recorded total $1,000.
2.	Supplies of $300 have been used.
3.	Utility expenses of $225 are unpaid.
4.	Services related to Unearned service revenue of $260 were performed
5.	Salaries of $800 are unpaid.
6.	Prepaid insurance totaling $350 has expired.

For each of the above items indicate the following. (Enter answers in alphabetical order.)

(a)	The type of adjustment (prepaid expenses, unearned revenues, accrued revenues, or accrued expenses).
(b)	The status of accounts before adjustment (overstatement or understatement).

Item	Type of Adjustment	Accounts before Adjustment
1.	Accrued ExpensesAccrued RevenuesUnearned RevenuesPrepaid ExpensesEAT_1347530321904_0_9502359079885004_003	Assets UnderstatedLiabilities OverstatedRevenues UnderstatedRevenues OverstatedLiabilities UnderstatedAssets OverstatedExpenses UnderstatedExpenses OverstatedEAT_1347530321904_0_9502359079885004_014
Revenues UnderstatedExpenses OverstatedAssets OverstatedLiabilities OverstatedExpenses UnderstatedRevenues OverstatedLiabilities UnderstatedAssets Understated
2.	Unearned RevenuesPrepaid ExpensesAccrued ExpensesAccrued RevenuesEAT_1347530321904_0_9502359079885004_027	Liabilities UnderstatedExpenses UnderstatedRevenues UnderstatedAssets OverstatedExpenses OverstatedRevenues OverstatedAssets UnderstatedLiabilities OverstatedEAT_1347530321904_0_9502359079885004_036
Expenses UnderstatedRevenues UnderstatedRevenues OverstatedAssets UnderstatedExpenses OverstatedLiabilities UnderstatedLiabilities OverstatedAssets Overstated
3.	Accrued ExpensesUnearned RevenuesAccrued RevenuesPrepaid ExpensesEAT_1347530321904_0_9502359079885004_048	Revenues OverstatedRevenues UnderstatedLiabilities UnderstatedExpenses OverstatedAssets OverstatedLiabilities OverstatedAssets UnderstatedExpenses Understated
Revenues UnderstatedAssets OverstatedLiabilities UnderstatedAssets UnderstatedExpenses UnderstatedLiabilities OverstatedExpenses OverstatedRevenues OverstatedEAT_1347530321904_0_9502359079885004_067
4.	Accrued RevenuesUnearned RevenuesAccrued ExpensesPrepaid ExpensesEAT_1347530321904_0_9502359079885004_071	Liabilities OverstatedLiabilities UnderstatedRevenues UnderstatedAssets UnderstatedExpenses OverstatedAssets OverstatedExpenses UnderstatedRevenues Overstated
Assets OverstatedAssets UnderstatedExpenses UnderstatedExpenses OverstatedLiabilities OverstatedRevenues OverstatedLiabilities UnderstatedRevenues UnderstatedEAT_1347530321904_0_9502359079885004_089
5.	Accrued ExpensesUnearned RevenuesAccrued RevenuesPrepaid ExpensesEAT_1347530321904_0_9502359079885004_095	Expenses OverstatedRevenues UnderstatedLiabilities OverstatedAssets OverstatedAssets UnderstatedExpenses UnderstatedRevenues OverstatedLiabilities UnderstatedEAT_1347530321904_0_9502359079885004_102
Expenses UnderstatedAssets UnderstatedExpenses OverstatedRevenues UnderstatedRevenues OverstatedLiabilities OverstatedLiabilities UnderstatedAssets Overstated
6.	Prepaid ExpensesAccrued ExpensesUnearned RevenuesAccrued RevenuesEAT_1347530321904_0_9502359079885004_119	Assets OverstatedAssets UnderstatedLiabilities OverstatedRevenues UnderstatedRevenues OverstatedExpenses OverstatedExpenses UnderstatedLiabilities UnderstatedEAT_1347530321904_0_9502359079885004_129
Revenues UnderstatedRevenues OverstatedExpenses UnderstatedLiabilities UnderstatedLiabilities OverstatedAssets UnderstatedExpenses OverstatedAssets Overstated