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The trial balance of Fink Company includes the following balance sheet accounts. Identify the accounts that might require adjustment. For each account that requires adjustment, indicate (1) the type of adjusting entry (Prepaid expenses, Unearned revenues, Accrued revenues, and Accrued expenses) and (2) the related account in the adjusting entry. (If no adjustment is necessary select Not required for type of adjustment and None for related account.)

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