Trotman's Variety Store is completing the accounting process for the current year just ended, December 31 . The transactions during the year have been journalized and posted. The following data with respect to adjusting entries are avallable: a. Wages earned by employees during December, unpaid and unrecorded at December 31 , amounted to $3,900. The last payroll was December 28 ; the next payroll will be January 6 . b. Office supplies on hand at January 1 of the current year totaled $590. Office supplies purchased and debited to c. One-fourth of the basement space is rented to Kathy's Specialty count showed $230 of supplies on hand. end of the current year, the rent for November and December Specialty Shop for $620 per month, payable monthly. At the expected in January of the next year. d. The store used delivery equipment all year that cost $68,000:$12,700 was the estimated annual depreciation. e. On July 1 of the current year, a two-year insurance premium amounting to $3.120 was paid in cash and debited in full to Prepaid Insurance. Coverage began on July 1 of the current year. 6. The remaining basement of the store is rented for $1,700 per month to another merchant, M. Carlos, inc. Carlos sells compatible, but not competitive, merchandise. On November 1 of the current year, the store collected sax months' rent in the amount of $10,200 in advance from Carlos; it was credited in full to Unearned Rent Revenue when collected. 9. Trotman's Variety Store operates a repair shop to meet its own needs. The shop also does repairs for M. Cartos. At the end of the current year, Carlos had not paid $810 for completed repairs. This amount has not yet been recorded as Repair Shop Revenue. Collection is expected during January of next year. Required: 1. Identify each of the transactions as a deferred revenue, deferred expense, accrued revenue, ot accried expense