The trial balance of Beowulf Travel 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