Brief Exercise 3-08 The trial balance of Beowulfwhich may require adjustment Company includes the following balance sheet accounts, which may require adjustment. For each account that requires adjustment, indicate the type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and the related account in the adjusting entry Account Type of Adjustment Related Account Accounts Receivable Prepaid Insurance Accumulated Depreciation---Equipment Interest Payable Unearned Service Revenue