Wang Company accumulates the following adjustment data at December $31.$

For each item, indicate the $(1)$ 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.$)$

$(1)$

$(2)$

Type of Adjustment

Accounts Before

Adjustment

a$.$ Services performed but unbilled totals $$600.$

b$.$ Store supplies of $$160$ are on hand. The supplies account shows a $$1,900$ balance.

Assets Overstated

c$.$ Utility expenses of $$275$ are unpaid.

d$.$ Service performed of $$490$ collected in advance.

Liabilities Overstated

e$.$ Salaries of $$620$ are unpaid.

Expenses Understated

f$.$ Prepaid insurance totaling $$400$ has expired.

Prepaid Expenses

Assets Overstated