Assume Fisher Corporation usually earns taxable income, but sustains a loss in the current period. The entry to record income taxes expense in the current period will most likely (indicate all correct answers):

a. Increase the amount of that loss.

b. Include a credit to the Income Taxes Expense account.

c. Be an adjusting entry, rather than an entry to record a transaction completed during the period.

d. Include a credit to Income Taxes Payable.