Answer:
b.been incurred, not paid, but have been recorded
Explanation:
Accrued Expenses imply outstanding expenses, which have been due but have not been paid yet. Based on accrual concept, transactions are recorded when they have been entered into & liability to pay / obligation to receive has been established - so, Accrued expense (due but liable to be paid) is recorded.
Such Expense is recorded in Journal as :
Expense Dr
To Expense Outstanding ;
where Expense is debited as per modern rule , Expense outstanding is credited for being liability increase.
