A theater producer's accounting year ends on June $30.$ Which of the following year$-$end transactions or events results in an accounting entry referred to as a deferral?

Select one:

a$.$ Theater$-$goers pay cash on June $30$ for performances that will occur in July and August.

b$.$ Electricity for the month of June is not paid because the bill is not received until July.

c$.$ Actors work on June $29$ and $30,$ but are not paid until July $5.$

d$.$ "Extras" are paid in cash on June $30$ for the June $30$ performance.