The Following Errors Occurred in the Accounting Records of Lorenzo

The following errors occurred in the accounting records of Lorenzo Catering for the year ended December 31,2012:
1.Lorenzo Catering received $3,000 in 2012 from a customer in advance of work to be performed.At the time of the cash receipt,revenue was recognized for the full amount.As of year end,30% of the work had been completed,with the remainder completed in 2013.
2.Lorenzo Catering provided services of $2,300 for one of its customers in 2012,but did not bill the customer until 2013.
3.Lorenzo Catering paid $5,400 on September 1,2012,for one year's rent in advance.At the time of the payment,the company used the prepaid rent account for the full amount.No other journal entry was made with respect to this transaction.
4.Lorenzo Catering failed to record wages earned but unpaid as of December 31,2012,of $2,600.The wages were paid and recognized as an expense in 2013.
State whether each item has understated (U),overstated (O),or had no effect (N)on the 2012 revenue,expense,and net income,as well as the year-end total assets,total liabilities,and total stockholder's equity balances.