You have just accepted your first job out of college, which requires you to evaluate loan requests at Eastwood National Bank. The first loan request you receive is from Richard Enterprises. Richard Tracy, the CEO, is requesting $105,000 and brings you the following trial balance (or statement of accounts) for the first year of operations ended December 31.Which of the following accounts do you think might need to be adjusted before an accurate set of financial statements could be prepared? 
Definitions:
Developmental Stage
A period in an individual's life characterized by distinct and typical patterns of behavior and psychological development.
Conservation
The understanding that the physical properties of objects, such as the number of items in a cluster or the amount of liquid in a glass, can remain the same even when their form or appearance changes.
Gender Typing
The process by which children learn the abilities, interests, and behaviors associated with being masculine or feminine in their culture.
Masculine
Pertains to qualities, behaviors, and roles traditionally associated with men and boys in a given society.
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