What do accounts maintained on an accrual basis show? Select the single best answer: A. disbursements only B. receivables and obligations only C. receivables, obligations, and encumbrances D. receivables, obligations, receipts, and disbursements Which one of the following items would NOT be included in an operating expense group? Select the single best answer: A. cash-on-hand account B. salaries and wages C. supplies used D. travel expense