E$3\mathrm{.}6($LO $2,3)$ Orwell Surf Shop accumulates the following adjustment data at December $31.$

Identify types of adjustments and account relationships.

Services performed but unbilled total $lo{n}_{3,000}.$

Supplies of $lo{n}_3$@ have been nsed.

Utility expenses of $C_{552}$ are unpaid.

Services performed of $C260$ collected in advance.

Salaries of $E800$ are unpaid,

Prepaid insurance totaling ${}_{350}$ has expired.

Instructions

For each of the above items indicate the following.

a$.$ The type of adjustment $($prepaid expense, unearned reventie, accrued revenue, or accrued expense$).$

b$.$ The status of accounts before adjustment $($overstatement or understatement$).$