Deferral Type Adjustments Occur When Cash for Expenses Is Paid

Multiple Choice

Deferral type adjustments occur when cash for expenses is paid in advance or cash from incomes is pre-collected.How many of the following will require a deferral type adjustment?
? Rent paid for in advance
? Buildings to be depreciated
? Rent collected in advance from tenants
? Stationery used by the office staff during the period

A) 1
B) 2
C) 3
D) 4