In the space below, state whether each situation is a deferral or an accrual. ______

a. Unrecorded interest on savings bonds is $765.
______ b. Property taxes that have been incurred but that have not yet been paid or recorded amount to $1,034.
______ c. Legal fees of $2,890 were collected in advance. By year end, 70 percent were still unearned.
______ d. Prepaid Insurance had a $900 balance prior to adjustment. By year end, 25 percent was still unexpired.
______ e. Salaries earned by employees by year end but not yet paid or recorded amounted to $1,655.
______ f. Services totaling $690 have been performed but not yet recorded or billed.

a. Accrual d. Deferral
b. Accrual e. Accrual
c. Deferral f. Accrual