$20.$ Cabana Club The company's consolidated statement of income is provided below:

Years Ended December $31,($in millions of dollars$)$ Current year Prior year Revenues Sales by company$-$operated restaurant stores $ $8,894\mathrm{.}9$ $ $8,136\mathrm{.}5$ Revenue from franchised stores $3,526\mathrm{.}53,272\mathrm{.}3$ Total revenues $12,421\mathrm{.}411,408\mathrm{.}8$ Operating costs and expenses Company$-$operated restaurant expenses: Food and packaging $2,997\mathrm{.}42,772\mathrm{.}6$ Payroll and other employee benefits $2,220\mathrm{.}32,025\mathrm{.}1$ Occupancy and other operating expenses $2,043\mathrm{.}91,851\mathrm{.}97,261\mathrm{.}66,649\mathrm{.}6$ Franchised restaurants$-$occupancy expenses $678\mathrm{.}0613\mathrm{.}9$ General, administrative, and selling expenses $1,458\mathrm{.}51,450\mathrm{.}5$ Made$-$for$-$You and special charges $321\mathrm{.}6$ Other operating $($income$)$ expense $(60\mathrm{.}2)(113\mathrm{.}5)$ Total operating costs and expenses $9,659\mathrm{.}58,600\mathrm{.}5$ Operating income $2,761\mathrm{.}92,808\mathrm{.}3$ Interest expense $393\mathrm{.}8364\mathrm{.}4$ Other nonoperating expenses $60\mathrm{.}736\mathrm{.}6$ Income before provision for income taxes $2,307\mathrm{.}42,407\mathrm{.}3$ Income tax expense $757\mathrm{.}3764\mathrm{.}8$ Net income $ $1,550\mathrm{.}1$ $ $1,642\mathrm{.}5$ Identify three specific accounts in which the company might need to accrue additional expenses as a result of adjustments. Indicate the effects of these adjustments on the fundamental accounting equation. Ignore the amounts.