The following accounts were taken from the unadjusted trial balance of Legislature Results Inc., 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:

AR- Accrued Revenue

AE- Accrued Expense

UR- Unearned Revenue

PE - Prepaid Expense

To illustrate, the answer for the first account follows:

Account Answer

Accounts Receivable Normally requires adjustment (AR)

Cash

Harriet Kasun, Capital

Interest Expense

Interest Receivable

Land

Office Equipment

Prepaid Rent

Supplies

Unearned Fees

Wages Expense

The subject is accounting.