PB 4. LO 4.2Identify which type of adjustment is associated with this account, and what the other account is in the adjustment. Choose accrued revenue, accrued expense, deferred revenue, or deferred expense. A. Salaries Payable B. Interest Receivable C. Unearned Fee Revenue D. Prepaid Rent PB 8. LO 4.3Use the following account T-balances (assume normal balances) and correct balance information to make the December 31 adjusting journal entries. T-Account Correct Balance Balance Unearned fee revenue $12,000 $9,000 Supplies 3,200 1,050 Interest payable 1,850 1,975