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In a given accounting period, if an expense has been incurred and consumed, but not yet paid for or recorded, then the end-of-period adjusting entry

In a given accounting period, if an expense has been incurred and consumed, but not yet paid for or recorded, then the end-of-period adjusting entry would involve which of the following?

An asset account and a liability account
An expense account and a contra asset or asset account
An expense account and a liability account
A revenue account and a receivable account

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