Assume That a Company Uses Accrual Basis Accounting

Assume that a company uses accrual basis accounting.For each of the following,indicate the effect the situation would have on net income in the current period.
SITUATION
1._____ Recording prepaid costs as current expenses
2._____ Recording an expense at more than the actual cost
3._____ Failing to record the receipt of a payment by a customer on account
4._____ Failing to record some supplies received
5._____ Recording unearned revenue as revenue
6._____ Recording an expense as revenue
7._____ Failing to record the company issuing additional shares of its own common stock
IMPACT ON NET INCOME
O - Overstate net income
U - Understate net income
N/A - Not applicable; no effect on net income