answer BE3-3 only please

BE3-2 Lucci Company SpA accumulates the following adjustment data at December 31. Indicate (a) the type of adjustment (prepaid expense, accrued revenue, and so on), and (b) the status of accounts before adjustment (overstated or understated). 1. Supplies of 100 are on hand. 2. Services performed but not recorded total 870. 3. Interest of 200 has accumulated on a note payable. 4. Rent collected in advance totaling 560 has been recognized. BE3-3 Wow Advertising Company's trial balance at December 31 shows Supplies 6,700 and Supplies Expense 0. On December 31, there are 1,300 of supplies on hand. Prepare the adjusting entry at December 31 and, using T-accounts, enter the balances in the accounts, post the adjusting entry, and indicate the adjusted balance in each account