Using "Blue Bird Corp" 2018 consolidated financial statements and related-information, identify the items that may result in adjusting entries for prepayments and accruals.

We should identify the items that are present in the aforementioned company's financial statement that needs adjustments in the accruals and prepayments which is deferrals.

The topic is adjusting entries. We need to identify the items on the financial statements that could result in adjusting entries for accruals and prepayments.

Classify the items following items that will need to be adjusted entries for accruals and prepayments separately :

Accounts receivable, warranty, inventories, accrued expenses, other current assets, deffered warranty income, property plant an equipments, other current liabilities, intangible assets, deffered tax assets, deffered tax liabilities and other assets.