E3-7 Classify adjustments The following accounts were taken from the unadjusted trial balance of Inter Circle Co., 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 notations to indicate the type of adjustment: AE-Accrued Expense AR-Accrued Revenue DR-Deferred Revenue DE-Deferred Expense To illustrate, the answer for the first account is as follows Account Answer Accounts Receivable Accumulated Depreciation Capital Stock Dividends Interest Payable Interest Receivable Land Office Equipmean Prepaid Rent Supplies Unearned Fees Wages Expense Normally requires adjustment (AR)