T-Belts
Actually, 98 and newer accords are all recommended at 105K. You're wasting time and money doing it before then, trust me. Most of the time when we have done belts on these newer engines, even at 135K (my wife's 98) the belts still look good and have minimal cracking.
As for the prelude, which engine is it? If it is the dual carb, then the valves should be okay, as that engine is essentially the same design as the accords of the same year, which we have NEVER had a bent valve on in 17 years.
Kabuki