The adjusting entry for accrued expenses a. includes a credit to an expense account. b. includes a debit to a payable account. c. is the same as the journal entry for expenses on account. d. differs from the journal entry for an expense payable on account. A month-end review of work performed during the month at an accounting firm for tax clients indicates there are a total of 80 tax returns completed for which customers owe $192 each. They remain billed at the end of the period. The adjusting journal entry should include a credit to Cash for $15,360. b. credit to Tex Preparation Revenue for $15,360 debit to Tax Preparation Revenue for $15,360 d. debit to Cash for $15,360 The cash payment for accrued expenses occurs the adjusting entry for the accrued expenses. a. concurrently with b. at the same time as C. before d. after