Wang Company accumulates the following adjustment data at December 31. For each item, indicate the (1) type of adjustment (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (2) the status of the accounts before adjustment (overstated or understated). Type of Accounts Adjustment Before Adjustment A) Services performed but unbilled totals $600. Accrued Assets Revenues Understated Revenue Understated B) Store supplies of $160 are on hand. The supplies account shows a $1,900 balance. Prepaid Assets Expenses Overstated Liabilities Understated C) Utility expenses of $275 are unpaid. Accrued Revenues Overstated Expenses Liabilities Understated D) Service performed of $490 collected in advance. Unearned Assets Overstated Revenues Liabilities Understated E) Salaries of $60 are unpaid. Accrued Revenues Overstated Expenses Liabilities Understated F) Prepaid insurance totaling $400 has expired. Prepaid Assets Overstated Expenses Liabilities Understated