Which of the Following Journal Entries Is Created as the Result

Multiple Choice

Which of the following journal entries is created as the result of a deferral? A. Salaries expense
$\quad$ Salaries payable
B. Interest expense
$\quad$ Interest payable
C. Cash
$\quad$ Unearned revenue
D. Accounts receivable
$\quad$ Deferred revenue

A) Option A
B) Option B
C) Option C
D) Option D