The adjusted trial balance of the Chula Vista Paving Company includes the following balance sheet accounts that frequently require adjustment. For each account, indicate (a) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, or accrued expenses) and (b) the related account in the adjusting entry.

(a) (b)

Balance Sheet Account Type of Adjusting Entry Related Account

1. Prepaid Supplies
2. Accounts Receivable
3. Prepaid Insurance
4. Accumulated Depreciation

Equipment

1. Interest Payable
2. Salaries and Wages Payable

7. Unearned Revenue