Identify the statement below that is correct. Select one: a. Accrued liabilities include accounts receivable b.An account called Land is commonly used to record increases and decreases in both the land and buildings owned by a business. C.Increases and decreases in cash are always recorded in the owner's capital account d. When a future expense is paid in advance, the payment is normally recorded in a liability account called Prepaid e. Promises of future payment by the customer are called accounts receivable 6 5 4 3 2 R. Q. tab D FGH