On Sept 1. TMK Co, began renting out extra office space in its new building to Gare Coon motora collecting $18,000 in full from Gage on Sept 1 The following questions are for TMK 1. Type the name of the account that is debited and the name of the account that is credited in IMS amount. Debit: Credit: II. Indicate the amount for TMK's adjusting entry on Dec 31. Do not include any words or signs in your answer, enter number only III. Is TMK's adjusting entry on Dec 31 related to an accrual or a deferral? Type one word as your answer type either the word "deferral". {Do not include quotation marks.]