Which of the following does not require an adjusting entry at year-end?

A pension plan:

U.S. government bonds are:

All of the following are classified as liabilities except:

An account linked with another account that has an opposite normal balance and is subtracted from the balance of the related account is a(n):

Reversing entries:

A company purchased $6,000 worth of supplies in August and recorded the purchase in the Supplies account. On August 31, the fiscal year-end, the physical count of supplies indicates the cost of unused supplies is $3,200. The adjusting entry would include a $2,800 debit to Supplies.

Standards for comparison when interpreting financial statement analysis include competitor and industry performance data.

A general journal is:

An account linked with another account that has an opposite normal balance and is subtracted from the balance of the related account is a(n):