Question 7 of 12 -/15 For each item, indicate (1) the type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (2) the status of the accounts before adjustment (overstated or understated). (Enter your answers in alphabetical order) (1) Type of Adjustment (2) Accounts Before Adjustment a. Services performed but unbilled total $612 b. Store supplies of $161 are on hand. The supplies account shows a $1,938 balance. C Utility expenses of $286 are unpaid and unrecorded. d. Services performed of 502 had been collected in advance. Salaries of $628 are unpaid and unrecorded. Prepaid insurance totaling $408 has expired