The adjusting entry for depreciation includes a. a debit to an asset account. b. a debit to an expense account. c. a debit to a liability account. d. None of these choices are correct. Accrued revenues are revenues that a. have not been earned but for which cash has been received. b. have been earned but have neither been paid for nor recorded in the books. c. have been eamed and the cash has been received to pay for them. d. have neither been earned nor cash received to pay for them