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,a small proprietorship.Richard Tracy,the owner,is requesting $105,000 and brings you the following trial balance
(or statement of accounts)for his 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:
Communication Process
The sequence of steps through which information is transmitted and received, involving a sender, message, medium, receiver, and feedback.
Personal-care Powerhouse
A dominant company in the personal care industry, known for producing and marketing a wide range of personal hygiene and beauty products.
Decoding
The process by which a receiver interprets and understands a message sent by a communicator.
Communication Process
The sequence of steps by which information is exchanged between senders and receivers, encompassing the transmission of messages and feedback.
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