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 foverstated or understated). (Enter your answers in alphabetical order) (1) Type of Adjustment (2) Accounts Before Adjustment a. Services performed but unbilled totals $600. Accrued Revenues Assets Understated s Liabilities Overstated b. Assets Overstated Store supplies of $160 are on hand. The supplies account shows a $1,900 balance. Prepald Expenses Revenues Overstatod C Utility expenses of $275 are unpaid. Accrued Expenss Asts Understated Liabilities Understated d Unearned Revenues Service performed of $490 collected in advance. Assets Overstated Liabilities Understated Asscts Understated e Salaries of $620 are unpaid. Accrued Expenses Liabilities Ovestated f. Prepaid insurance totaling $400 has expired. Prepaid Expenses Assels Overstated Llabllitles Understated