Gopher's Boat Yard, Inc., repairs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended, November 30, 2018. The transactions for the past year have been journalized and posted. The following data with respect to adjusting entries at year-end are available: a. Gopher winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for $3,300 (the total for all three boats.) b. On October 1, 2018, Gopher's paid $2,200 to the local newspaper for an advertisement to run every Friday for 12 weeks. All ads have been run except for three Friday's in December to complete the 12-week contract. c. The Bucky Family paid Gopher's $4,500 on November 1, 2018 to store its sailboard for the winter until May, 1, 2019. Gopher's credit the full amount to Unearned Storage Revenue on November 1. d. Gopher's used boat-lifting equipment that cost $180,000; $18,000 was the estimated depreciation for 2018. Required: 1. Identify each of these transactions above as a deferred revenue, deferred expense, accrued revenue, or accrued expense. 2. Prepare the adjusting entries that should be recorded for Gopher's at November 30, 2018