The Adjusted Trial Balance of the Chula Vista Paving Company

The adjusted trial balance of the Chula Vista Paving Company includes the following balance sheet accounts that frequently require adjustment. For each account indicate (a) the type of adjusting entry (prepaid expenses unearned revenues accrued revenues or accrued expenses) and (b) the related account in the adjusting entry. $\begin{array}{lcc}&(\mathrm{a})&( \mathrm{b} )\\ \underline{ \text { Balance Sheet Account }} &\underline{\text { Type of Adjusting Entry} } & \underline{\text { Related Account}} \\\\ \text {1. Supplies } &\\ \text { 2. Accounts Receivable} &\\ \text {3. Prepaid Insurance } &\\ \text { 4. Accumulated Depreciation} &\\ \text { Equipment } &\\ \text {5. Interest Payable } &\\ \text {6. Salaries and Wages Payable } &\\ \text { 7. Unearned Revenue } &\\\end{array}$