John's Boat Yard, Inc., repairs, stores, and cleans boats for customers. It is completing the accounting process for the year just ended on November 30. The transactions for the past year have been journalized and posted. The following data with respect to adjusting entries at year-end are available:

John's winterized (cleaned and covered) three boats for customers at the end of November, but did not record the service for $3,900.

On October 1, John's paid $720 to the local newspaper for an advertisement to run every Thursday for 12 weeks. All ads have been run except for three Thursdays in December to complete the 12-week contract.

Johns borrowed $186,000 at a 9 percent annual interest rate on April 1 of the current year to expand its boat storage facility. The loan requires John's to pay the interest quarterly until the note is repaid in three years. John's paid quarterly interest on July 1 and October 1.

The Johnson family paid Johns $4,200 on November 1 to store its sailboat for the winter until May 1 of the next fiscal year. John's credited the full amount to Unearned Storage Revenue on November 1.

Johns used boat-lifting equipment that cost $210,000; $21,000 was the estimated depreciation for current year.

Boat repair supplies on hand at the beginning of the current year totaled $17,200. Repair supplies purchased and debited to Supplies during the year amounted to $46,400. The year-end count showed $12,300 of the supplies on hand.

Wages of $5,000 earned by employees during November were unpaid and unrecorded at November 30. The next payroll date will be December 5 of the next fiscal year.

Identify each of these transactions as a deferred revenue, deferred expense, accrued revenue, or accrued expense.