The following accounts were taken from the unadjusted trial balance of Inter Circle 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

DR?Deferred Revenue

DE?Deferred Expense

To illustrate, the answer for the first account is as follows.

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Account Answer Normally requires adjustment (AR). Accounts Receivable Accumulated Depreciation Capital Stock Dividends Interest Payable Interest Receivable Land Office Equipment Prepaid Rent Supplies Unearned Fees Wages Expense