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"). (Enter your answers in alphabetical order.)\ Item :\ a. Supplies of

$400

are on hand. Supplies account shows

$1,600

\ balance.\ b. Services performed but unbilled total

$700

.\ c. Interest of

$300

has beent incurred and unpaid on a note\ payable.