Adjustments are made to ensure that:

a. expenses are recognized in the period in which they are incurred
b. revenues are recorded in the period in which the performance obligation is satisfied
c. balance sheet and income statement accounts have correct balances at the end of an accounting period
d. all the above

D. All the above

Explanation:

Adjustments are made to ensure that

A. Expenses are recognized in the period in which they are incurred✔

B. Revenues are recorded in the period in which the performance obligation is satisfied✔

C. Balance sheet and income statement accounts have correct balances at the end of an accounting period✔

one would be wind another would be water density