GoCarts Systems pays $$3,500$ cash for next year's publication subscription which is known as a$($n$)\_\_\_\_\_\_\_\_\_,$ during the same week it delivers carts to a theme park and sends the customer a $$15,000$ invoice which is known as a$($n$)\_\_\_\_\_\_\_\_\_\_\_\_\_\_.$

Select answer from the options below

accrual; accrual.

deferral; accrual.

deferral; deferral.

accrual; deferral.