Answer:
The entry that could be considered as an adjusting entry is:
Debit to Expenses and Credit to Liabilities
Explanation:
For example, to accrue salaries expenses in an accounting period when the cash payments have not been made, the Salaries Expenses account is debited with the amount of the unpaid salaries while the corresponding credit entry goes to the Salaries Payable account. Depreciation expense is also debited while the corresponding credit entry is made in the accumulated depreciation account.
