In Year 2, Greenleaf Company records the payment of $500 cash for an expense accrued in Year 1 and records the accrual of $325 for another expense. The combined impact of these two entries on Liabilities and Year 2 Expenses is, respectively: Select one: O a Decrease by $325 and Increase by $825 O b. Decrease by $825 and Increase by $825 Oc. Decrease by $175 and Increase by $325 Od. Decrease by $825 and Increase by $325 O e. Decrease by $175 and Decrease by $500