Increases or decreases in net income always increase or decrease cash by the same amount

Which of the following accounts would be used under the accrual basis of accounting, but not under cash basis accounting?

A) Cash B) Unearned Revenue C) Service Revenue D) Salaries Expense

Wages Payable, Notes Payable, Unearned Revenue and Accounts Payable are all liability accounts with normal credit balances.

a. true b. false