The following accounts were taken from the unadjusted trial balance of Washington

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 notation to indicate the type of adjustment:

AEAccrued Expense

ARAccrued Revenue

PEPrepaid Expense

URUnearned Revenue

To illustrate, the answer for the first account is shown below.

Account Answer

Accounts Receivable Normally requires adjustment (AR).

Cash

Interest Payable

Interest Receivable

Joyce Carns, Capital

Land

Office Equipment

Prepaid Rent

Supplies

Unearned Fees

Wages Expense