Services provided but not recorded total $1,000. Supplies of $300 have been used. Utility expenses of $225 are unpaid. Services related to Unearned service revenue of $260 were performed Salaries of $800 are unpaid. Prepaid insurance totaling $350 has expired. For each of the above Items Indicate the following. (Enter answers in alphabetical order.) The type of adjustment (prepaid expenses, unearned revenues, accrued revenues, or accrued expenses). The status of accounts before adjustment (overstatement or understatement)