BE3-8 Analyze accounts in an unadjusted trial balance The trial balance of Bair Company includes the following balance sheet accoutns. Identify the accounts that may requre adjustment. For each account that requires adjustment, indicate (a) the type of adjusting entry (prepaid expenses, unearned revenues, accured 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