The following accounts were taken from the unadjusted trial balance of Wagner Co., a congressional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. If the account normally requires an adjusting entry, use the following notation to indicate the type of adjustment:

To illustrate, the answer for the first account follows:

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AE-Accrued Expense AR-Accrued Revenue PE-Prepaid Expense UR-Unearned Revenue