Cortina Company accumulates the following adjustment data at December 31. Indicate 1) The type of adjustment (prepaid expense, accrued revenue, and so on.2) The status of the accounts before adjustment (overstated or understated).

Incomplete question.

Problems are:

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 accumulated on a note payable.

D. Rent collected in advance totaling $1,100 has been earned.

Explanation:

A. Prepaid expenses. Asset Overstated

B. Accrued Revenue. Expenses understated, Asset Understated

C. Accrued Expenses. Revenue understated, liability understated, Expenses Understated

D. Unearned revenue. Liabilities overstated, Revenue understated

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