Lucci Company SpA accumulates the following adjustment data at December 31. Indicate

(a) the type of adjustment (prepaid expense, accrued revenue, and so on), and

(b) the status of accounts before adjustment (overstated or understated).

1. Supplies of 100 are on hand.

2. Services performed but not recorded total 870.

3. Interest of 200 has accumulated on a note payable.

4. Rent collected in advance totaling 560 has been recognized.