Identify the statements that are correct about accrual year-end adjustments.

An expense is accrued when cash has been paid for an expense but the expense has not yet been incurred.

A revenue is accrued when cash has been received for a revenue but the revenue has not yet been earned.

An expense is accrued when the expense has been incurred but not yet paid for in cash.

A revenue is accrued when the revenue has been earned but not yet received in cash.