The Riverbed Company accumulates the following adjustment data at December 31. 1. Revenue of $ 1,210 collected in advance has been recognized. 2. Salaries of $ 648 are unpaid. 3. Prepaid rent totaling $ 456 has expired. 4. Supplies of $ 605 have been used. 5. Revenue recognized but unbilled totals $ 810. 6. Utility expenses of $ 330 are unpaid. 7. Interest of $ 255 has accrued on a note payable. (a) For each of the above items indicate: 1. The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense). 2. The account relationship (asset/liability, liability/revenue, etc.). 3. The status of account balances before adjustment (understatement or overstatement). 4. The adjusting entry. Account Balances Before Adjustment (Understatement or Overstatement) Type of Adjustment Account Relationship 1. / 2.