Answer:
A debit to an expense account and a credit to a revenue account.
Explanation:
These are journal entries that makes accounting of a business to be properly arranged or said to be in order. Just like in the above sentence, it is should never include a debit to an expense account and a credit to a revenue account.
In certain scenarios, adjusting these journal entries are needed before the financial statements are been issued.
Sometimes when nothing has been inputed in the accounting records for an expenses or revenues in a period, but those expenses and/or revenues did occur and must be included in the current period's income statement and balance sheet. Also something has already been entered in the accounting records, but the amount needs to be divided up between two or more accounting periods.