Pharoah Company accumulates the following adjustment data at December 31. Indicate (1) the type of adjustment (prepaid expense, accrued revenue, and so on) and (2) the status of the accounts before adjustment (for example, "assets understated and revenues understated"). (Enter your answers in alphabetical order.) Item a. Supplies of $464 are on hand. Supplies account shows $1,856 balance. b. Services performed but unbilled total $812. c Interest of $348 has accumulated (and not been paid) on a note payable. (1) Type of Adjustment (2) Accounts Before Adjustment a. Supplies of $464 are on hand. Supplies account shows $1,856 balance. b. Services performed but unbilled total $812. c d. Interest of $348 has accumulated (and not been paid) on a note payable. Rent collected in advance totaling $1,276 has been earned