Indicate whether each transaction relates to a deferred revenue, deferred expense, accrued revenue, or accrued expense

(The following information applies to the questions displeyed below Al of the current year's entries for Zimmerman Company have been made, except the fo o usting entries. The comp anys annual accounting year ends on December 31 g? a On September 1 of the current year. Zimmerman collected six months' rent of $8,580 on storage space. At that dete, Zimmerman debited Cesh and credited Unearned Rent Revenue for $8,580 b?' October 1 of the current year, the company borrow ed $21600 from a local bank and signed a one-year, 14 percent note for that amount. The principal and interest are peyeble on the maturity date c. Depreciation of $1,500 must be recognized on a service truck purchesed in July of the current year at a cost of $21000 d. Cesh of $5,400 was collected on November of the current year, for services to be rendered evenly over the next year beginning on November 1 of the current year Unearned Service Revenue was credited when the cash was received e. On November 1 of the current year Zn merman paidone-year premium for property insurance S9t20 for coverage starting on that date cash was eredted and peed re rence wes debited for this amount The company earned service revenue of $4,400 on a special job thet was completed December 29 of the current yeer Collection will be made during Jenuary of the next year No entry has been recorded g At December 31 of the current year wages earned by employees toteled $14 700 The employees will be paid on the next payroll date in January of the next year h On December 31 of the current year, the company estimated it owed $480 for this years property taxes on lend The tax will be paid when the bill is recelved in January of next year