When adjustments are recorded at the end of a financial year, which of the following results in an increase to the nominal account concerned?

A$.$ Accrued expenses, Accrued income and Consumable inventory

B$.$ Accrued expenses, Accrued income, Consumable inventory and Prepaid expenses

C$.$ Accrued income and Consumable inventory

D$.$ Accrued expenses and Accrued income