Which of the following accounts would not need to be adjusted at year end?

Question

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Common Stock is an equity account that represents the ownership interest of the shareholders in a company. It is not affected by the timing of cash flows or the recognition of revenues and expenses, and therefore does not require adjustment at year end. On the other hand, prepaid rent, equipment, and unearned rent revenue are all balance sheet accounts that may require adjustment at year end depending on the timing and nature of the related transactions.

Which of the Following Accounts Would Not Need to Be