Nuyen Services Company Records the Payment of $500 Cash for a Previously

Nuyen Services Company records the payment of $500 cash for a previously accrued expense and the accrual of $325 for another expense. The impact of these two entries on total expenses and net income is:

A) $$\begin{array} { | l | l | } \hline \text { Total Expenses } & \text { Net Income } \\\hline \text { increase by } \$ 825 & \text { decrease by } \$ 325 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline \text { Total Expenses } & \text { Net Income } \\\hline \text { increase by } \$ 825 & \text { decrease by } \$ 825 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline \text { Total Expenses } & \text { Net Income } \\\hline \text { increase by } \$ 325 & \text { decrease by } \$ 325 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline \text { Total Expenses } & \text { Net Income } \\\hline \text { increase by } \$ 325 & \text { decrease by } \$ 825 \\\hline\end{array}$$