Gee Company accumulates the following adjustment data at December 31. Indicate 

(a) The type of adjustment (prepaid expense, accrued revenue, and so on),

(b) The status of accounts before adjustment (for example, “assets understated and revenues understated”).

1. Supplies of $150 are on hand.
2. Services performed but not recorded total $900.
3. Interest of $200 has accumulated on a note payable.
4. Rent collected in advance totaling $850 has been earned.