The following accounts were taken from the unadjusted trial balance of Murray 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 follows:

Account .............................................. Answer
Accounts Receivable ...................... Normally requires adjustment (AR).
Building
Cash
Common Stock
Interest Receivable
Land
Prepaid Rent
Salaries Payable
Supplies
Unearned Fees
Wages Expense