Cortina Company accumulates the following adjustment data at December 31. Indicate (1) the type of adjustment (prepaid expense, accrued revenue, and so on) and (2) the status of the accounts before adjustment (for example, 'assets understated and revenues understated").
(a) Supplies of $400 are on hand. Supplies account shows $1600 balance.
(b) Services performed but unbilled total $700.
(c) Interest of $300 has accumulated on a note payable.
(d) Rent collected in advance totaling $1100 has been earned.