Which of the following correctly describes the effects of accruing income tax expense at year-end? a. Liabilities are not affected b. A cash payment is made to pay the taxes due c. Net income increases d. Retained earnings decreases QUESTION 32 Match each account name below with the appropriate type of account. Allowance for Doubtful Accounts Sales Returns and Allowances Unearned Revenue Accumulated Depreciation A. Contra-Asset B. Contra-Revenue Credit Sales Revenue C. Liability D. Revenue Credit Card Fees Cash Sales Revenue E. Expense Services revenue Sales Discounts Bad debt expense Clicl Sur