We will consider \({K_5}\)
In the adjacency list, clearly, each vertex is just listed with all the other vertices (not including itself)
The adjacency matrix looks as follows
\(\left( {\begin{array}{*{20}{c}}0&1&1&1\\1&0&1&1\\1&1&0&1\\\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\0\end{array}\end{array}} \right)\)
The incidence matrix looks as follows
\(\left( {\begin{array}{*{20}{c}}1&1&1&1\\1&0&1&1\\1&1&0&1\\\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\1\end{array}&\begin{array}{l}1\\0\end{array}\end{array}\;\;\;\begin{array}{*{20}{c}}0&0&0&0\\1&1&1&0\\0&0&1&1\\\begin{array}{l}0\\1\end{array}&\begin{array}{l}1\\0\end{array}&\begin{array}{l}0\\0\end{array}&\begin{array}{l}0\\1\end{array}\end{array}\;\;\;\;\begin{array}{*{20}{c}}\begin{array}{l}0\\0\\1\\1\\0\end{array}&\begin{array}{l}0\\0\\0\\1\\1\end{array}\end{array}} \right)\)