Match each transaction with the type of entry that will be required at April 30, the company's year-end.

The company records income taxes. (Closing Entry, Accrural Adjusting Entry, Deferral Adjusting Entry)

The company makes an entry to allocate the use of equipment during the current account period. (Closing Entry, Accrural Adjusting Entry, Deferral Adjusting Entry)

The weekly payroll of $5,000 to be paid next week is recorded. (Closing Entry, Accrural Adjusting Entry, Deferral Adjusting Entry)

The company transfers the balance in the Dividends account of $1,200 to Retained Earnings. (Closing Entry, Accrural Adjusting Entry, Deferral Adjusting Entry)