Peat Computer Services had the following transactions for a year. Its year end is 30 September and it uses the straight-line depreciation method. (Click the icon to view the transaction.) Requirements 1. Identify each of the transactions as accrued revenue, accrued expense, deferred revenue or deferred expense. 2. Record the adjusting entry for each transaction. Data Table Requirement 1. Identify each of the transactions as accrued revenue, accrued expense, deferred revenue or deferred expense. a d Requirement 2. Record the adjusting entry for each transaction. (Record debits first, then credits.) a. One-year insurance premium $2,600 was purchased on April 30. Coverage began on May 1. (Round amounts to the nearest whole dollar.) a. One-year insurance premium $2,600 was purchased on April 30. Coverage began on May 1. b. The monthly payroll was $1,300, and the payment to employees was on the 1st of the following month. c. A server was purchased on February 1 for $28,000. Peat estimated that the server could last 5 years, with a salvage value of $2,400 at the end of the 5th year. d. Computer maintenance service was performed for a client on September 28 for $1,400. The invoice was sent on October 5, after the year-end date. C. The Unearned Service Revenue account showed a balance of $2,800, which represents a four-month service contract. Three- quarters of the service was performed by the end of September. Date Sept Journal Entry Accounts Debit Credit b. The monthly payroll was $1,300, and the payment to employees was on the 1st of the following month. Date Sept Journal Entry Accounts Debit Credit Print Done c. A server was purchased on February 1 for $28,000. Peat estimated that the server could last 5 years, with a salvage value of $2,400 at the end of the 5th year. (Round all amounts to the nearest whole dollar.)