Which of the following adjusting entries will cause an increase in revenues and a decrease in liabilities?

Select one: a. Entry to record an accrued expense. b. Entry to record an accrued revenue. c. Entry to record the earned percentage or part of revenue received in advance and initially recorded as unearned revenue. d. Entry to record the consumed percentage or part of an expense paid in advance and initially recorded as an asset. e. None of the answers are correct