Which of the following journal entries is created to adjust for a deferral?

A. Unearned Revenue Revenue

B. Interest Expense Interest Payable

C. Cash Revenue

D. Accounts Receivable Unearned Revenue

The correct answer is A

Explanation:

Deferral is the term which is defined or described as the delay or defer in recognizing the certain expenses or revenues on the income statement of the business, until a later period or time.

So, the account which is created while recording the journal entries in order to adjust the deferral, is the unearned revenue, which means that the is the amount of revenue, which is received form customer for which work as not been perfomed yet.