Assume it is now December 31, 2020, and Nicole has just completed her first year of operations at Nicole's Getaway Spa. Looking through her trial balance she notices that there are some items that have either not been recorded or are no longer up to date. a. Nicole's Getaway Spa is renting its space at a cost of $975 per month. On September 1, 2020, Nicole paid eight months rent in advance using cash. This prepayment was recorded in the account Prepaid Rent back in September b. The building purchased at the beginning of the year for $62.000 cash has estimated depreciation of $3,500 for 2020, but none has been recorded yet. Wages to the support staff at Nicole's Getaway Spa have been paid up to December 26, 2020. The support staff worked both December 27 and 28 and will be paid on January 5, 2021. Wages amount to $1.750 per day d. The insurance policy, purchased on June 1 for $7.500 cash, provides coverage for twelve months. The insurance coverage since June has now been used up. e. The unadjusted amount in the Spa Supplies account on December 31, 2020. was $3.500 for supplies purchased on account A year-end count showed $1.450 of supplies remain on hand. On the last day of December. a customer obtained spa services by using a $165 gift certificate purchased earlier in the month. Use of the gift certificate to pay for these services had not yet been recorded Required: 1. For each of the items listed above, identify whether an accrual adjustment, a deferral adjustment, or no adjustment is required. Transaction Type of Adjustment a Deferral adjustment b Deferral adjustment C Accrual adjustment d Deferral adjustment Deferral adjustment 1 Deferral adjustment e