Which of the following income statement accounts most likely has no real cash effect? (RE\& Loss on Sale of Equipment Pension Expense Income Tax Expense Rent Revenue Question 3 Which of the following best describes the shortcut for determining an individual adjustmen accrual to cash flows we studied in our lectures? (RE\&CF 9) Create a journal entry for the easiest explanation and use the cash in that journal entry. Create a three column worksheet and subtract the change in cash from the accruals. Use your arms like a teeter-totter for the sign of a change in Balance Sheet accounts. Write down the accrual and cash values and the amount to convert to cash