The accounts that would likely be included in a deferral adjusting entry is option d) Unearned Revenue.
Unearned Revenue accounts are known to be the amount that is said to have been obtained or received in course of the current period but it it is one that need to be recognized as income in regards to the coming period.
Note that when a service is given in part during then, it is one that often needs the adjusting entry as placed on balance sheet date.
Therefore, Interest Revenue, Accounts Receivable, and Salaries Payable is seen as an income or as a form of expense in full in course of the current period and so, The accounts that would likely be included in a deferral adjusting entry is option d) Unearned Revenue.
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which one of the following accounts below would likely be included in a deferral adjusting entry?
a) Interest Revenue
b) Accounts Receivable
c) Salaries Payable
d) Unearned Revenue