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 ExpensesPrepaid ExpensesUnearned RevenuesAccrued Revenues	Liabilities UnderstatedRevenues UnderstatedRevenues OverstatedLiabilities OverstatedAssets OverstatedExpenses OverstatedAssets UnderstatedExpenses Understated
Liabilities OverstatedAssets UnderstatedAssets OverstatedExpenses UnderstatedRevenues UnderstatedRevenues OverstatedLiabilities UnderstatedExpenses Overstated
2.	Accrued ExpensesUnearned RevenuesPrepaid ExpensesAccrued Revenues	Liabilities UnderstatedAssets OverstatedExpenses UnderstatedExpenses OverstatedLiabilities OverstatedRevenues UnderstatedRevenues OverstatedAssets Understated
Revenues OverstatedLiabilities UnderstatedAssets UnderstatedLiabilities OverstatedRevenues UnderstatedAssets OverstatedExpenses UnderstatedExpenses Overstated
3.	Accrued RevenuesPrepaid ExpensesAccrued ExpensesUnearned Revenues	Revenues UnderstatedRevenues OverstatedLiabilities UnderstatedExpenses UnderstatedLiabilities OverstatedExpenses OverstatedAssets UnderstatedAssets Overstated
Expenses UnderstatedAssets OverstatedExpenses OverstatedRevenues UnderstatedLiabilities UnderstatedLiabilities OverstatedAssets UnderstatedRevenues Overstated
4.	Unearned RevenuesAccrued RevenuesPrepaid ExpensesAccrued Expenses	Assets UnderstatedExpenses OverstatedLiabilities OverstatedExpenses UnderstatedRevenues UnderstatedLiabilities UnderstatedRevenues OverstatedAssets Overstated
Assets UnderstatedExpenses OverstatedAssets OverstatedRevenues UnderstatedRevenues OverstatedLiabilities UnderstatedLiabilities OverstatedExpenses Understated
5.	Accrued ExpensesUnearned RevenuesAccrued RevenuesPrepaid Expenses	Assets UnderstatedRevenues UnderstatedRevenues OverstatedLiabilities UnderstatedExpenses OverstatedLiabilities OverstatedAssets OverstatedExpenses Understated
Revenues OverstatedLiabilities UnderstatedLiabilities OverstatedExpenses OverstatedAssets UnderstatedAssets OverstatedRevenues UnderstatedExpenses Understated
6.	Accrued RevenuesAccrued ExpensesPrepaid ExpensesUnearned Revenues	Liabilities OverstatedLiabilities UnderstatedAssets OverstatedExpenses OverstatedRevenues UnderstatedRevenues OverstatedAssets UnderstatedExpenses Understated
Assets UnderstatedLiabilities UnderstatedRevenues OverstatedRevenues UnderstatedExpenses UnderstatedLiabilities OverstatedExpenses OverstatedAssets Overstated