Given Below Are the Amounts from Surf Corporation's Ledger Accounts

Given below are the amounts from Surf Corporation's ledger accounts after adjustments have been posted at December 31,2017.
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$$\begin{array} { l r l r } \text { Sales Revenue } & \$ 60,000 & \text { Accounts Receivable } & \$ 8,200 \\\text { Accounts Payable } & 1,500 & \text { Rent Expense } & 2,100 \\\text { Cash } & 25,600 & \text { Prepaid Rent } & 1,500 \\\text { Salaries Expense } & 2,900 & \text { Salaries Payable } & 800 \\\text { Retained Earnings, January 1 } & 22,100 & \text { Dividends } & 5,000 \\\text { Depreciation Expense } & 1,000 & \text { Supplies } & 900 \\\text { Supplies Expense } & 2,200 & \text { Cost of Goods Sold } & 40,000 \\\text { Notes Payable } & 3,000 & \text { Common Stock } & 2,000\end{array}$$ A. Identify which adjustments that Surf Corporation most likely made that are:

1) Accrued assets

2) Accrued liabilities

B. Which accounts listed above would not be used in a cash-basis system?