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: AEAccrued Expense ARAccrued Revenue DRDeferred Revenue DEDeferred Expense To illustrate, the answer for the first account is as follows. Account Answer Accounts Receivable Normally requires adjustment (AR). Accumulated Depreciation Capital Stock Dividends Interest Payable Interest Receivable Land Office Equipment Prepaid Rent Supplies Unearned Fees Wages Expense