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6 Which of the following is NOT among the first four steps in the accounting cyde? a record transactions in journals b. record closing entries c. business documents analyzed d. post entries to general ledger accounts 7 Debits and credits are first determined in the accounting process of a transaction when the a entry is recorded in a journal, b. entry is posted to a subsidiary ledger. c trial balance is prepared. d. financial statements are prepared. 8 If an expense has been incurred but not yet recorded, then the end-of period adjusting entry would involve an) a. liability account and an asset account b. liability account and an expense account cequity and a liability account d. receivable account and a revenue account | 9. Failure to record wage expense earned by employees at the end of an accounting period that will be paid on the following Friday results in a, understated income b. understated liabilities coverstated expenses d. overstated assets