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In recording adjusting entries, ABC Financial Advisors failed to record the adjusting entries for the following situations:

  1. Office supplies on hand, $100.
  2. Accrued revenues, $100.
  3. Accrued interest expense, $100.
  4. Depreciation, $100.
  5. Unearned revenue that has been earned, $100.
  6. Accrued wages, $100.
  7. Insurance expired, $100.

Determine the effects on the income statement and balance sheet by identifying whether assets, liabilities, equity, revenue, and expenses are either overstated or understated. Use the following table. Adjustment in line a. has been provided as an example.

AdjustmentBalance SheetIncome Statement
Not RecordedAssetsLiabilitiesEquityRevenueExpensesNet Income
a. Office supplies on hand, $100. Overstated N/A Overstated N/A Understated Overstated
b. Accrued revenues, $100.
c. Accrued interest expense, $100.
d. Depreciation, $100.
e. Unearned revenue that has been earned, $100.
f. Accrued wages, $100.
g. Insurance expired, $100.