PE 3-1B Accounts requiring adjustment

Indicate with a Yes or No whether or not each of the following accounts normally requires an adjusting entry:

a. Accumulated Depreciation 
b. Frank Kent, Drawing
c. Land  
d. Salaries Payable
e.  Supplies
f.  Unearned Rent

Answer:
a. Yes
b. No
c. No 
d. Yes
e. Yes

f. Yes