In a T-account for a specific expense, the closing balance representing an 'Accrued Expense' is mathematically 'carried down' (c/d) on which side to equalize the totals?

Correct answer: A) Debit side

Explanation

An accrued expense is a liability (credit balance). To balance the T-account, the closing figure (c/d) is placed on the lighter debit side, so it can be brought down (b/d) onto the credit side for the new period.