IDENTIFY THE ADJUSTMENT TYPE: ACCRUAL OR DEFERALS/PREPAIDS

1.Completed services that were paid for six months earlier, $3,810. The Service Revenue unadjusted balance as of December 31 is $9,300. The Unearned Revenue balance as of December 31 is $7,900.

2. Depreciation for the current year includes Equipment, $4,200. The Accumulated Depreciation - Equipment unadjusted balance as of December 31 is $6,100.

3.Customers were billed for $4,100 for work completed. The Service Revenue unadjusted balance as of December 31 is $6,500.