Match the transaction from the first column with the type of accounting adjustment from the second column.
1. Record depreciation for the month on buildings.

2. Record rental income for the month on equipment rented on a long-term rental agreement. Payment will be received next month.

3. Record rental income at month-end on amounts that had been prepaid at the beginning of the month.

4.Record utility expense at the end of the month for amounts that had previously been paid in advance and recorded as an asset.

a. Prepaid expenses

b. Unearned revenue 

c. Accrued expenses  

d. Accrued revenues