Q1. Indicate (a) the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense), and (b) the accounts before adjustment (overstated or understated) for each of the following: 1. Supplies of $400 have been used.2. are unpaid.3. been earned.4. Salaries of $300 Rent received in advance totaling $500 has Services provided but not recorded total $700. Q2. The adjusted trial balance of the Chula Vista Paving Company includes the following balance sheet accounts that frequently require adjustment. For each account, indicate (a) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, or accrued expenses) and (b) the related account in the adjusting entry. (a) (b) Balance Sheet Account Type of Adjusting Entry Related Account 1. Supplies 2. Accounts Receivable 3. Prepaid Insurance 4. Accumulated Depreciation- 5. Equipment Interest Payable 67 6. Salaries and Wages Payable 7. Unearned Revenue