Just I need answer for A,B,C or D Not need for explanation

Which of the following transactions does not involve an accrual? a. Recording salary expense incurred but not yet paid. b. Recording operating expense incurred but not yet paid. c. Recording the pre-payment of two years' worth of insurance. d. Recording interest earned that will be received in the next period. The recognition of an expense may be accompanied by which of the following? a. An increase in assets b. A decrease in revenue C. A decrease in liabilities d. An increase in liabilities