# Question

The following accounts were taken from the unadjusted trial balance of Hartford Co., a congressional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. If the account normally requires an adjusting entry, use the following notation to indicate the type of adjustment:
AE-Accrued Expense
AR-Accrued Revenue
PE-Prepaid Expense
UR-Unearned Revenue
To illustrate, the answer for the first account is shown below.
Accounts Receivable . . . . . . . . . . . . . Normally requires adjustment (AR).
Cash . . . . . . . . . . . . . . . . . . . . . . . . . .
Charmaine Hollis, Drawing . . . . . . .
Interest Payable . . . . . . . . . . . . . . . .
Interest Receivable . . . . . . . . . . . . . .
Land . . . . . . . . . . . . . . . . . . . . . . . . . .
Office Equipment . . . . . . . . . . . . . . .
Prepaid Rent . . . . . . . . . . . . . . . . . . .
Supplies . . . . . . . . . . . . . . . . . . . . . . .
Unearned Fees . . . . . . . . . . . . . . . . .
Wages Expense . . . . . . . . . . . . . . . . .

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