Starry Surveillance Services had the following adjustments as of the end of the year. For each situation, indicate which category of adjustment (deferral or accrual) is described. Journalize the adjusting entry needed. For each situation, indicate which category of adjustment a. Equipment depreciation was $1,700. b. $1,100 of advertising expense was incurred but not paid. (Use Advertising Payable.) c. Office Supplies on hand at the end of the year totaled $600. The beginning balance of Office Supplies was $800. (Assume no office supplies were purchased during the period.) d. $2,200 of rent revenue was earned but not recorded or received. e. Unearned revenue of $4,000 has been earned