The trial balance of Hoi Catering 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.Accounts Receivable Interest PayablePrepaid Insurance Unearned Service RevenueAccumulated DepreciationEquipment