The trial balance of Hoi Company includes the following balance sheet accounts.

Identify the accounts that might require adjustment. For each account that requires adjustment, indicate (1) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, and accrued expenses) and (2) the related account in the adjusting entry.

(a) Accounts Receivable.

(e) Notes Payable.

(b) Prepaid Insurance.

(f) Interest Payable.

(c) Equipment. (g) Unearned Service Revenue.

(d) Accumulated Depreciation—Equipment.