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: AR-Accrued Revenue AE-Accrued Expense UR-Uneamed Revenue PE--Prepaid Expense To illustrate the answer for the first account follows: Account Answer Accounts Receivable Normally requires adjustment (AR). Cash Harriet Kasun, Capital Interest Expense Interest Receivable Land Office Equipment Prepaid Rent Supplies