Identify any transactions that would require an accrued revenue or accrued expense adjusting entry.

E3-5 Devin Wolf Company has the following balances in selected accounts on December 31,2017. Accounts Receivable Accumulated Depreciation-Equipment Equipment Interest Payable Notes Payable Prepaid Insurance Salaries and Wages Payable Supplies Unearned Service Revenue 7,000 10,000 2,100 2,450 30,000 All the accounts have normal balances. The information below has been gathered at December 31, 2017 1. Devin Wolf Company borrowed $10,000 by signing a 996, one-year note on September 1, 2017