Identify accounts. (LO 1, 2, 3)

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 it relates to a deferral or accrual.

Cash Accounts receivable Prepaid insurance Supplies Building Accumulated depreciation-building Unearned revenue Interest payable Salaries payable Common stock Retained earnings Sales revenue Interest revenue Depreciation expense Insurance expense Supplies expense Utilities expense Rent expense