Analyse accounts in an adjusted trial balance. LO5 The trial balance of Hoi Ltd includes the following statement of financial position accounts. Identify the accounts that might require adjustment and for each indicate (1) the type of adjusting entry (prepaid expenses, revenue received in advance, accrued revenues, and accrued expenses) and (2) the related account in the adjusting entry. (a) Accounts receivable. (b) Prepaid insurance. (c) Equipment. (d) Accumulated depreciationequipment. (e) Bank loan. (f) Interest payable. (g) Service revenue received in advance. (h) Interest receivable. (i) Wages payable.