Mendoza Company accumulates the following adjustment data at December 31. 1 Services performed but unbilled total $3,000. 2. 3. Store supplies of $800 are on hand. The supplies account shows an $1,100 balance. Utility expenses of $552 are unpaid and unrecorded. Services performed of $260 have been collected in advance. 4. 5. Salaries of $800 are unpaid and unrecorded. 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 expense, unearned revenue, accrued revenue, or accrued expense). The status of accounts before adjustment (overstatement or understatement). (b) Accounts before Adjustment Item Type of Adjustment 1. TIT UUT 4. 5