=+112 Chapter 3 DR—Deferred Revenue DE—Deferred Expense To illustrate, the answer for the first account is as follows.

Account Answer Accounts Receivable Normally requires adjustment (AR).

Accumulated Depreciation Cash Dividends Interest Payable Interest Receivable Land Office Equipment Prepaid Insurance Supplies Expense Unearned Fees Wages Expense E3-8 Adjustment for supplies Ob) 3

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a. $1,175