The trial balance of Bair Company includes the following balance sheet accounts. Identify the accounts that require adjustment. For each account that requires adjustment, indicate (a) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, and accrued expenses) and (b) the related account in the adjusting entry. (a) (b) Account Type of Adjustments Related Account Accounts Receivable Accrued RevenuesPrepaid ExpensesAccrued ExpensesUnearned Revenues Interest ExpenseDepreciation ExpenseAccounts ReceivableInsurance ExpenseService RevenueAccounts PayableInterest RevenueCash Prepaid Insurance Accrued ExpensesPrepaid ExpensesUnearned RevenuesAccrued Revenues Accounts ReceivableAccounts PayableInsurance ExpenseInterest RevenueDepreciation ExpenseService RevenueInterest ExpenseCash Accumulated DepreciationEquipment Accrued ExpensesUnearned RevenuesPrepaid ExpensesAccrued Revenues Interest RevenueAccounts PayableCashService RevenueDepreciation ExpenseInterest ExpenseAccounts ReceivableInsurance Expense Interest Payable Prepaid ExpensesAccrued RevenuesUnearned RevenuesAccrued Expenses Interest ExpenseAccounts PayableService RevenueInsurance ExpenseDepreciation ExpenseInterest RevenueAccounts ReceivableCash Unearned Service Revenue Prepaid ExpensesAccrued RevenuesAccrued ExpensesUnearned Revenues