​The ways to address agency costs include all EXCEPT

A) ​advertising for employee positions in as many outlets as possible
B) requiring employees to punch time clocks
C) spot checks of the quality of employee work
D) ​replacing closed offices with cubical office spaces

The amount owed the IRS is recorded in the accounting records in which account?

A) Income Tax Expense
B) Income Tax Liability
C) Deferred Tax Expense
D) Deferred Tax Liability