The trial balance of Woods Company includes the following balance sheet accounts. Identify the accounts that might require adjustment. For each account that requires adjustment, indicate (1) the type of adjusting entry and (2) the related account in the adjusting entry

(a)Accounts Receivable.

select the type of adjusting entry

Accrued Expenses

Unearned Revenues

Accrued Revenues

Prepaid Expenses

Not Required

select the related account in the adjusting entry

Interest Expense

Service Revenue

Insurance Expense

Not Required

Depreciation Expense

(b)Prepaid Insurance.

select the type of adjusting entry

Not Required

Unearned Revenues

Prepaid Expenses

Accrued Expenses

Accrued Revenues

select the related account in the adjusting entry

Not Required

Insurance Expense

Depreciation Expense

Interest Expense

Service Revenue

(c)Equipment.

select the type of adjusting entry

Unearned Revenues

Accrued Revenues

Prepaid Expenses

Accrued Expenses

Not Required

select the related account in the adjusting entry

Insurance Expense

Interest Expense

Not Required

Depreciation Expense

Service Revenue

(d)Accumulated DepreciationEquipment.

select the type of adjusting entry

Not Required

Prepaid Expenses

Accrued Revenues

Accrued Expenses

Unearned Revenues

select the related account in the adjusting entry

Service Revenue

Interest Expense

Depreciation Expense

Insurance Expense

Not Required

(e)Notes Payable.

select the type of adjusting entry

Unearned Revenues

Accrued Revenues

Prepaid Expenses

Accrued Expenses

Not Required

select the related account in the adjusting entry

Depreciation Expense

Interest Expense

Service Revenue

Insurance Expense

Not Required

(f)Interest Payable.

select the type of adjusting entry

Prepaid Expenses

Accrued Expenses

Not Required

Unearned Revenues

Accrued Revenues

select the related account in the adjusting entry

Depreciation Expense

Interest Expense

Not Required

Service Revenue

Insurance Expense

(g)Unearned Service Revenue.