All of the current year's entries for Zimmerman Company have been made, except the following adjusting entries. The company's annual accounting year ends on December $31.$

a$.$ On September $1$ of the current year, Zimmerman collected six months' rent of $$8,220$ on storage space. At that date, Zimmerman debited Cash and credited Unearned Rent Revenue for $$8,220.$

b$.$ On October $1$ of the current year, the company borrowed $$21,600$ from a local bank and signed a one$-$year, $14$ percent note for that amount. The principal and interest are payable on the maturity date.

c$.$ Depreciation of $$3,100$ must be recognized on a service truck purchased in July of the current year at a cost of $$21,000.$

d$.$ Cash of $$3,900$ was collected on November of the current year for services to be rendered evenly over the next year beginning on November $1$ of the current year. Unearned Service Revenue was credited when the cash was received.

e$.$ On November $1$ of the current year, Zimmerman paid a one$-$year premium for property insurance, $$9,360,$ for coverage starting on that date. Cash was credited and Prepaid Insurance was debited for this amount.

f$.$ The company earned service revenue of $$4,100$ on a special job that was completed December $29$ of the current year. Collection will be made during January of the next year. No entry has been recorded.

g$.$ At December $31$ of the current year, wages earned by employees totaled $$14,200.$ The employees will be paid on the next payroll date in January of the next year.

h$.$ On December $31$ of the current year, the company estimated it owed $$600$ for this year's property taxes on land. The tax will be paid when the bill is received in January of next year.

Required:

Indicate whether each transaction relates to a deferred revenue, deferred expense, accrued revenue, or accrued expense.

Transaction