The following were taken from the unadjusted trial balance of Orion CO., a congressional lobbying firm. Indicate whether or not each account would normally require an adjusting entry. If the account normally requires an adjusting entry, use the following notation to indicate the type of adjustment - AE - Accrued Expense AR - Accrued Revenue PE - Prepaid expense UR - Unearned Revenue Accounts Receivable Cash Interest Expense Interest Receivable Johann Atkins, Capital Land Office Equipment Prepaid Rent Supplies Unearned Fees Wages Expense