During the Course of the Year 2 Audit of Smithsone

During the course of the year 2 audit of Smithsone Company, the auditor discovered the following situations that may or may not require an adjusting journal entry. Each audit finding is independent of any of the other findings. Select the account or accounts that would comprise the adjusting journal entry, if required, to correct the audit finding. Accounts may be used once, more than once, or not at all. Selection list for amount $$\begin{array} { | l | l | l | } \hline \text { Cash } & \text { Accrued liabilities } & \text { Interest expense } \\\hline \text { Accounts receivable } & \text { Common stock } & \text { Other income } \\\hline \text { Other current assets } & \text { Revenues } & \text { Accumulated depreciation } \\\hline \text { Property and equipment } & \text { Allowance for doubttul accounts } & \text { Disclosure but no entry required } \\\hline \text { Accounts payable } & \text { Operating expenses } & \text { No entry or disclosure required } \\\hline\end{array}$$