When plotting constraints, it is best to ignore the inequality aspect of the equation

Which of the following would not typically be used as an adjusting entry?

A. Debit Deferred Revenue and credit Service Revenue. B. Debit Interest Expense and credit Interest Payable. C. Debit Cash and credit Deferred Revenue. D. Debit Rent Expense and credit Prepaid Rent.

Form 706, United States Estate Tax Return, was filed for John Doe in 2016. His gross estate tax was $250,000. Which group of credits is allowable in computing his net estate tax?

A. Applicable credit amount and marital deduction credit. B. Credit for foreign death taxes and credit for taxes paid on prior transfers. C. Credit for funeral expenses and credit for charitable contributions. D. Credit for gift taxes and credit for casualty and theft losses.