• BE3-8 The trial balance of Obenauf 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 expense, unearned revenue, accrued revenue, or accrued expense) and (b) the related account in the adjusting entry. Accounts Receivable Interest Payable Prepaid Insurance Unearned Service Revenue Accumulated Depreciation—Equipment