Which of the Following Is Not an Accrual

Multiple Choice

Which of the following is not an accrual?

A) Crediting salaries payable for salaries earned to date.
B) Debiting interest receivable for interest earned to date.
C) Debiting interest expense for interest incurred to date.
D) Debiting depreciation expense for depreciation incurred during the perioD.Depreciation expense is classified as a deferred expense; it is the amount of expense incurred in using the asset to generate revenue.