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 Deferrals / Prepaids Accrual ... Prepaid Expense Unearned Revenue Accrued Revenue Accrued Expense Incurred interest expense of $2,300. Work performed but not yet billed to customer, $2,400. Depreciation for the current year includes Equipment, $1,600. Drag card here Drag card here Drag card here