Invisible Surveillance Services had the following adjustments as of the end of the year. (Click the icon to view the adjustments.) For each situation, indicate which category of adjustment (deferral or accrual) is described. Journalize the adjusting entry needed 1. For each situation, indicate which category of adjustment (deferral or acorual) is described. Adjustment Category of adjustment d e 2. Journalize the adjusting entry needed. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) a. Equipment amortization was $1,100 Date Accounts and Explanation Debit Credit la b. Advertising expense of S1,600 was incurred but not paid. (Use Advertising Payable.) Date Accounts and Explanation Debit Credit (b) c. Office Supplies on hand at the end of the year totalled $700. The beginning balance of Office Supplies was 1.000 (Assume no office supplies were purchased during the period.) Date Accounts and Explanation Debit Credit (c) d. Rent revenue of $2,600 was earned but not recorded or received Date Accounts and Explanation Debit Credit (d e. Unearned revenue of $3,800 has been eamed Date Accounts and Explanation Debit Credit (e