Suppose that in order to make an organization appear that it has less debt, an accountant fraudulently removes a
liability. This would leave the accounting equation unbalanced since the assets side would be greater than liabilities plus
owners' equity. In this particular case, the equation can be balanced by decreasing an asset, increasing a different liability,
increasing an owners' equity account, increasing revenues (and thus retained earnings), or reducing an expense
(and thus increasing retained earnings). Increasing an asset would only make the equation further out of balance.

a) Decreasing an asset
b) Increasing a different liability
c) Increasing an owners' equity account
d) Reducing an expense