15. What is a deferred revenue? Provide an example. 16. What is an accrued expense? Provide an example. 17. What is an accrued revenue? Provide an example. 18. What are the two rules to remember about adjusting entries? 19. When is an adjusted trial balance prepared, and what is its purpose? 20. If an accrued expense is not recorded at the end of the year, what is the impact on the financial statements? 21. What is a worksheet, and how is it used to help prepare an adjusted trial balance? 22A. If a payment of a deferred expense was recorded under the alternative treatment, what account would be debited at the time of payment? 23A. If a payment of a deferred expense was recorded under the alternative treatment, what account would be debited in the adjusting entry