=+A 2-year premium paid on a fire insurance policy.

The following accounts were taken from the unadjusted trial balance ofDobro Co., a congres¬

sional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. Ifthe account normally requires an adjusting entry, use the following notation to indicate the type of adjustment:

1.

2.

3.

4.

5.

6.

7.

8.

AE—Accrued Expense AR—Accrued Revenue

(continued)