The trial balance of Tiwari Ltd. includes the following statement of financial position accounts, which may require adjustment. For each account that requires adjustment, indicate (a) the type of adjusting entry (prepaid expense, unearned revenue, accrued revenue, or accrued expense) and (b) the related account in the adjusting entry.
Accounts Receivable..............................Interest Payable
Prepaid Insurance.................................Unearned Service Revenue
Accumulated Depreciation-Equipment