The trial balance of Allen & Associates includes the following balance sheet accounts. For each account, identify the type of adjusting entry typically made for the account (deferred expense, deferred revenue, accrued expense, or accrued revenue), and give the related income statement account used in that adjustment. Example: Account Type of Adjustment Related Account Prepaid insurance Deferred expense Insurance expense

Account, Type of Adjustment, Related Account

a. Interest payable

b. Unearned service revenue

c. Accounts receivable Accrued revenue Service revenue

d. Supplies

e. Accumulated depreciation Accrued expense Depreciation expense