Final answer:
The correct answer is G. cash deferred. Adjusting entries are used in accounting to match revenue and expenses to the period they occurred. Cash deferred is not a standard accounting term for adjusting entries.
Step-by-step explanation:
Adjusting entries are usually made at the end of an accounting period to allocate income and expenditures to the period in which they actually occurred. The purpose of these entries is to correct discrepancies between the current financial statements and the real financial position of the company. They include entries for accrued expenses, earned revenues, and prepaid expenses that have not yet been recorded.
Options A (prepaid rent), B (rent expense), C (salaries expense), D (salaries payable), E (interest expense), and F (interest payable) are typical examples of adjusting entries. Conversely, option G, 'cash deferred', is a made-up term that does not correspond with the concept of adjusting entries in accounting. The last option, H (sales revenue), is an income statement account which might be adjusted if revenue was recorded in the wrong period; however, 'sales revenue' itself is not an adjusting entry.