Two Categories and Four Types of Adjustments Ask My Instructor Resources/Glossary HINT 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 Draggable Card, Deferrals / Prepaids Draggable Card, Accrual Draggable Card, Prepaid Expense Draggable Card, Unearned Revenue Draggable Card, Accrued Revenue Draggable Card, Accrued Expense Droppable Area, Incurred interest expense of $1,700., Draggable Card, Deferrals / Prepaids Droppable Area, Depreciation for the current year includes Equipment, $1,200., Draggable Card, Accrued Revenue Droppable Area, Completed services that were paid for six months earlier, $2,600.Work performed but not yet billed to customer, $2,900. Customers were billed for $3,200 for work completed. Drag card here Drag card here Drag card here