Which of the Following Is an Example of an Adjusting

Multiple Choice

Which of the following is an example of an adjusting entry?

A) Recording the increase in the market value of land.
B) Recording the salary expense earned in the last week of the year, to be paid next year.
C) Recording the receipt of inventory in the last week of the year that will be paid next year.
D) Recording the payment of year-end dividends.