Which of the Following Transactions and Events Results in an Increase

Which of the following transactions and events results in an increase in liabilities and a decrease in net income?

A) The accrual of salaries expense at year-end.
B) Collecting cash from a customer for services to be provided in the future.
C) The accrual of revenue earned at year-end.
D) Adjustment of the unearned revenue account for revenue earned during the perioD.The accrual of salaries expense at year-end recognizes an expense that decreases net income, and creates a salaries payable that increases liabilities.