Unadjusted trial balance of Washington

The following accounts were taken from the unadjusted trial balance of WashingtonCo., a congressional lobbying firm. Indicate whether or not each account would normallyrequire an adjusting entry. If the account normally requires an adjusting entry,use the following notation to indicate the type of adjustment:AE—Accrued ExpenseAR—Accrued RevenuePE—Prepaid ExpenseUR—Unearned RevenueTo illustrate, the answer for the first account is shown below.Account AnswerAccounts Receivable Normally requires adjustment (AR).CashInterest PayableInterest ReceivableJoyce Carns, CapitalLandOffice EquipmentPrepaid RentSuppliesUnearned FeesWages Expense