Label the adjustments as either Deferrals / Prepaids, Accrual, or Depreciation AND as a revenue or expense. View drag and drop keyboard instructions Deferrals / Prepaids Accrual Prepaid Expense Unearned Revenue Accrued Revenue Accrued Expense Depreciation Paid six months of rent, $2,900. Completed services that were paid for six months earlier, $1,500. Customers were billed for $2,600 for work completed. Drag card here Drag card here Drag card here