Fill in the t-accounts for each situation and label each transaction as Deferrals/Prepaid or Accrual. Calculate the adjusted balance and use a Bal. post reference to show the ending balance of each account. Customers were billed for $2,300 for work completed. The Service Revenue unadjusted balance as of December 31 is $7,200. Adjustment Type: Deferrals/Prepaids Accounts Receivable Service Revenue Depreciation for the current year includes Equipment, $1,500. The Accumulated Depreciation - Equipment unadjusted balance as of December 31 is $5,800. Adjustment Type: Deferrals/Prepaids Depreciation Expense - Equipment Accumulated Depreciation - Equipment Incurred interest expense of $3,300. Adjustment Type: Deferrals/Prepaids Interest Expense Dec. 31 3300 3300 Interest Payable