The trial balance of Hoi Inc. includes the statement of financial position accounts listed below. Identify the accounts that might require adjustment. For each account that requires adjustment, indicate (1) the type of adjusting entry (prepaid expenses, unearned revenues, accrued revenues, or accrued expenses) and (2) the related account in the adjusting entry.

(a) Accounts Receivable

(b) Prepaid Insurance

(c) Rent Receivable

(d) Accumulated Depreciation

(e) Interest Payable

(f) Income Tax Payable

(g) Unearned Revenue