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Question 27 (4 points) To make use of the above revenue and expense recognition principles, accrual accounting uses accrual and deferral accounts. Below you will see several journal entries that have blank spaces instead of account titles. Each depicts either a deferral or an accrual for either a revenue or an expense. Fill in the blanks and answer the associated question for each pair of journal entries. Delete one of the bolded words so that the following statement is true (1 point @ 1/2 point per word): This pair of journal entries depicts a(n) [DEFERAL or ACCRUAL] and the [FIRST or SECOND] journal entry is one example of an adjusting entry performed at the end of an accounting period. Question 27 (4 points) To make use of the above revenue and expense recognition principles, accrual accounting uses accrual and deferral accounts. Below you will see several journal entries that have blank spaces instead of account titles. Each depicts either a deferral or an accrual for either a revenue or an expense. Fill in the blanks and answer the associated question for each pair of journal entries. Delete one of the bolded words so that the following statement is true (1 point @ 1/2 point per word): This pair of journal entries depicts a(n) [DEFERAL or ACCRUAL] and the [FIRST or SECOND] journal entry is one example of an adjusting entry performed at the end of an accounting period