9) The adjusting entry for unearned revenues results in a) an increase to a liability account and a decrease to a revenue account b) a decrease to a liability account and an increase to a revenue account c) neither an increase nor a decrease to a liability account d) neither an increase nor a decrease to a revenue account 10) Some accounts need to be adjusted because a) there are never enough accounts to record all the transactions. b) there are always errors made in recording transactions. c) management can't decide what they want to report. d) they are not up to date at the time financial statements are prepared