Which of the following items would NOT be recorded as an accrued liability on Big Company's balance sheet as of August $31,2021?$

Income taxes for $2021$year$-$to$-$date that will be paid in $2022$

August wages earned by Big Companyemployeesthat will be paid the following September

A phone bill for August that will be paid the following September

August revenue earned for services rendered but not yet received