b) In Dechow and Dichev (2002), ACFW-1 =-CF-Y-E-7 shows the components of closing accrual related to last year's earnings and current year's cash flow. Show the example of the Year 2021 journal entry for this kind of accrual, assuming that t-1 = Year 2020, t = Year 2021. The amount of accrual is -1,000 and the amount of cash flow is 970. (3 points)