Required:

Based on the information in the unadjusted trial balance, list the deferred accounts that may need to be adjusted at October $31$ and

the related statement of earnings account in each case $($no computations are necessary$).$

Based on the information in the unadjusted trial balance, list the accrual accounts that may need to be recorded at October $31$ and

the related statement of earnings account in each case $($no computations are necessary$).$

Which accounts should be closed at the end of the year?