The adjusting entry to record an accrued expense is:

A) Increase an expense; increase a liability.
B) Increase an asset; increase revenue.
C) Decrease a liability; increase revenue.
D) Increase an expense; decrease an asset.
E) Increase an expense; decrease a liability.

Accrued expenses are expenses that have been incurred but not yet paid. To record an accrued expense, we need to increase an expense account and increase a liability account. This is because we are recognizing an expense that we owe but have not yet paid, which creates a liability on our balance sheet. Therefore, the correct option is to increase an expense and increase a liability (Choice A).