Lei Company accumulates the following adjustment data at December 31.
1. Services performed but not recorded total $1,000.
2. Supplies of $300 have been used.
3. Utility expenses of $225 are unpaid.
4. Services related to unearned service revenue of $260 were performed.
5. Salaries of $800 are unpaid.
6. Prepaid insurance totaling $350 has expired.
For each of the above items indicate the following.
(a) The type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense).
(b) The status of accounts before adjustment (overstatement or understatement).