Which of the Following Adjusting Journal Entries Is Created as the Result

Multiple Choice

Which of the following adjusting journal entries is created as the result of an accrual? A. Salaries expense
$\quad$ Salaries payable
B. Depreciation expense
$\quad$ Accumulated depreciation
C. Prepaid Rent
$\quad$ Rent expense
D. Accounts receivable
$\quad$ Unearned revenue

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