Fill in the Blank Question

Accrual adjustments include either a debit to a$($n$)$ account and a credit to a liability account OR a debit to an asset account and a credit to a$($n$)$ account. Deferral adjustments include a debit to a liability account and a credit to a$($n$)$ account OR a debit to a$($n$)$ account and a credit to an asset account. $($Enter one word per blank.$)$