A select list of transactions for Texas Delivery Service follows:

For each transaction, identify what type of adjusting entry would be needed. Select from the following four types of adjusting entries: deferred expense, deferred revenue, accrued expense, and accrued revenue.

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Apr. 1 Paid six months of rent, $6,800. 10 Received $1,800 from customer for six-month service contract that began April 1. 15 Purchased a computer for $1,500. 18 Purchased $600 of supplies on account. 30 Work performed but not yet billed to customer, $8,000. 30 Employees earned $4,000 in salaries that will be paid May 2.