Classifying Adjusting Entries The following accounts were taken from the unadjusted trial balance of Legislative Results Inc., a congressional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. If the account normally requires an adjusting entry, use the following notation to indicate the type of adjustment: ARAccrued Revenue AEAccrued Expense URUnearned Revenue PEPrepaid Expense To illustrate, the answer for the first account follows: Account Answer Accounts Receivable Normally requires adjustment (AR). Cash Does not normally require adjustment. Harriet Kasun, Capital Normally requires adjustment (AE). Interest Expense Normally requires adjustment (AR). Interest Receivable Normally requires adjustment (AE). Land Normally requires adjustment (UR). Office Equipment Normally requires adjustment (AR). Prepaid Rent Normally requires adjustment (AE). Supplies Normally requires adjustment (AR). Unearned Fees Normally requires adjustment (UR). Wages Expense Does not normally require adjustment.