7. In the space below, state whether each situation is a deferral or an accrual. Part A: a. Unrecorded interest income on savings bonds is $765. b. Property taxes that have been incurred but that have not yet been paid or c. Legal fees of $2,890 were collected in advance. By year end, 70 percent d. Prepaid Insurance had a $900 balance prior to adjustment. By year end e. Unpaid salaries earned by year end but not yet paid or recorded amounted f Services totaling S690 have been performed but not yet recorded or billed recorded amount to $1,034 were still unearned. 25 percent was still unexpired. to $1,655