The Riko Company accumulates the following adjustment data at December 31. Indicate

(a) the type of adjustment (prepaid expense, accrued revenues and so on),

(b) the account relationships (asset/revenue, liability/expense, and so on), and

(c) the accounts before adjustment (overstated or understated).

1. Supplies of \(\$ 600\) are on hand.

2. Fees earned but unbilled total \(\$ 900\).

3. Interest of \(\$ 200\) has accumulated on a note payable.

4. Rent collected in advance totaling \(\$ 800\) has been earned.