Answer: Increase an expense
Explanation:
Accrued expenses are those expenses that the company has already incurred but have not yet paid for. Even though they have not paid for this, they will still have to account for it due to the Accrual basis in Accounting that requires that expenses are recognised when incurred not when paid.
The adjusting entry for an accrued expense is therefore to increase (by debiting) the relevant expense account and then increase (by crediting) the relevant liability account.
