Moteki Company accumulates the following adjustment data at December 31

Indicate the type of adjustment (prepaid expenses, accrued revenues and so on), and the status of accounts before adjustment (overstated or understated). (Enter answers in alphabetical order.)

Supplies of $100 are on hand.
Services provided but not recorded total $900.
Interest of $200 has accumulated on a note payable.
Rent collected in advance totaling $650 has been earned.

Tyoes od adjustment
Unearned revenues
Prepaid expenses
Accrued Revenues
Accured Expenses

Account balances before adjustment
Revenues Understated or overstated
Expenses Over or understated
Liabilities over or understated

Types of adjustment:

1. Accrued Revenues: Services provided but not recorded total $900.
2. Accrued Expenses: Interest of $200 has accumulated on a note payable.
3. Prepaid Expenses: Supplies of $100 are on hand.
4. Unearned Revenues: Rent collected in advance totaling $650 has been earned.

Status of accounts before adjustment:

1. Revenues: Understated
2. Expenses: Overstated
3. Liabilities: Understated