An deferral adjusting entry refers to an event in which: a. Where an expense is recognized after cash is paid or a revenue is recorded after cash is received. b. Where the liability for an expense or asset for a revenue is recorded before the expense or revenue is recorded. c. Where an expense is recognized before cash is paid or a revenue is recorded before cash is received. d Where the liability for an expense or asset for a revenue is recorded after the expense or revenue is recorded. e. None of the above