Given Below Are the Accounts from the Ledger AFTER Adjustments

Given below are the accounts from the ledger AFTER adjustments have been posted at December 31.
$\begin{array}{lrlr}\text { Sales Revenue } & \$ 60,000 & \text { Accounts Receivable } & \$, 200 \\\text { Accounts Payable } & 1,500 & \text { Rent Expense } & 2,100 \\\text { Cash } & 25,600 & \text { Prepaid Rent } & 1,500 \\\text { Interest Expense } & 2,900 & \text { Interest Payable } & 800 \\\text { Retained Earnings, Jan. 1 } & 22,100 & \text { Dividends } & 5,000 \\\text { Depreciation Expense } & 1,000 & \text { Supplies } & 900 \\\text { Supplies Expense } & 2,200 & \text { Cost of Sales } & 40,000 \\\text { Notes Payable } & 3,000 & \text { Common Shares } & 2,000\end{array}$
A) Identify which adjustments were likely made that are the following:
1. accrued assets
2. accrued liabilities
B) Which accounts listed above would not be used in a cash-basis system?