Two Categories and Four Types of Adjustments Activity 3.a - Identifying adjustments as Deferrals / Prepaids or Accrual Label the adjustments as either Deferrals / Prepaids or Accrual AND as a revenue or expense. View drag and drop keyboard instructions Deferrals Prepaids Accrual Prepaid Expense Unearned Revenue Accrued Revenue Accrued Expense Completed services that were paid for six months earlier. 55,800 Purchased 12.900 of office supplies on account Paid six months of rent $1,700 Dators Prepaid pen -Express Deferral Dan her