The trial balance of Gleason Company includes the following balance sheet accounts, which may require adjustment. For each account that requires adjustment, indicate

(a) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, and accrued expenses) and

(b) the related account in the adjusting entry.

Accounts Receivable Prepaid Insurance Accumulated Depreciation—Equipment Interest Payable Unearned Service Revenue