For each of the following transactions; 1. Identify the event as an accrual, deferral, neither, or both. 2. Create the journal entry that would record the event. a Incurred $20,000 of utilities expense to be paid at the beginning of next month. b Paid $180,000 cash for rent of a warehouse for the next 18 months. c Paid $15,000 cash in salaries. d Paid $9,000 cash in dividends. e Provided $50,000 of services to customers with the terms 2/10, n30. f Received $40,000 cash from a customer for services to be provided during the year. g Purchased $7,000 worth of supplies on account. h Received $10,000 from customers paying their accounts. i Purchased $12,500 of inventory with terms 1/15, n30. j Purchased equipment, paying $250,000 in cash.