The trial balance of Sampson & Associates includes the following balance sheet accounts. For each account, identify the type of adjusting entry that is typically made for the account (deferred expense, deferred revenue, accrued expense, or accrued revenue), and give the related income statement account used in that adjustment.
Example: Prepaid Insurance: deferred expense; Insurance Expense
a. Interest Payable
b. Unearned Service Revenue
c. Accounts Receivable
d. Supplies
e. Accumulated Depreciation