c. Change in Accounts Payable 3,500 Accounts Payable 3,500 d. Change in Taxes Payable 3,500 Taxes Payable 3,500 4-6 Place a check mark beside each of the following events that would require end-of year adjustment. Assume that the end of the fiscal year is December 31. Cash was paid for a utility bill before the end of the year. bill for veterinary services was received before the end of the year and will be paid the following year. Grain was sold on December 21 but the check was not received by December 31. End of Year Accounting Proced A perennial crop was harvested and sold before the end of the year All feed that was purchased during the year was used up by the end of the year. No purchased market livestock were on hand at the end of the year. 50 head of raised feeder pigs were on hand at the end of the year. Raised grain for feed was still on hand at the end of the year