$1.$ Which of the following statements about adjusting entries is NOT true?

a$.$ Adjusting entries should be dated as of the last day of the accounting period.

b$.$ An explanation is normally included with each adjusting entry.

c$.$ After adjusting entries are made in the journal, they are posted to the ledger.

d$.$ Adjusting entries are typically recorded on the last day of the accounting period.

$2.$ The adjusting entry for accrued revenues

a$.$ debits a revenue account and credits an asset account.

b$.$ debits an asset account and credits a revenue account.

c$.$ debits a revenue account and credits a liability account.

d$.$ debits a liability account and credits a revenue account.