2) Identify four types of adjusting entries that may be required at the end of the accounting period? 3) eCatalogue Services performed services in October for a particular customer for a fee of $7890. Payment was received in November. a) Was revenue earned in October or November? b) What accounts should be debited and credited in October? c) What accounts should be debited and credited in November? 4) Who pays the freight when the terms are F.O.B. Shipping Point? What account is debited? 5) If the cost of inventory on hand at the end of the year is made up of the most current costs, what cost flow assumption is being used