Jiff prepares the financial accounts while the following transactions in the financial year ended 31 October 20x8 took place. (1) He paid rent expense of $900 on 28 August 20x8 for the 12-month commencing 1 September 20x8. (2) He also received rental income of $1,500 on 1 October 20x8 for the quarter ended 31 December 20x7. What are the two adjustments Jiff must make to his financial statements for the year ended 31 October 20x8 in respect of the above transaction. (1) Prepayment or accrual $__________ (2) Accrued or deferred income $__________