From the following list of accounts (1) Identify the assets or liabilities that commonly require an adjustment

Question:

From the following list of accounts (1) Identify the assets or liabilities that commonly require an adjustment at the end of the accounting period, and (2) Indicate whether the adjustment relates to a deferral or an accrual.
Cash
Accounts receivable
Building
Accumulated depreciation—building
Unearned revenue
Interest payable
Salaries payable
Common stock
Retained earnings