What Would Be the Effect on December's Statement of Earnings

Multiple Choice

What would be the effect on December's statement of earnings of a utility bill received on December 27, 2013 but which will not be paid until January 10, 2014?

A) Profit will be decreased when we pay the bill in January
B) No expense will be recognized until the bill is paid in January
C) We would cause an increase in profit by recording the expense in December
D) Recording the expense in December when it is incurred will increase expenses