- The accrual of wages expense at year-end.
- Collecting cash from a customer for services to be provided in the future.
- The accrual of revenue earned at year-end.
- Adjustment of the unearned revenue accounts for revenue earned during the period.
Answer a. The accrual of wages expense at year-end
Explanation: The accrual of wages expenses at the year-end increases the liabilities and decreases the net income as the organisation must pay wages to its employees.