During an Accounting Period, If an Expense Has Been Incurred

Multiple Choice

During an accounting period, if an expense has been incurred and consumed but not yet paid for or recorded, then the end-of-period adjusting entry would involve

A) a liability account and an asset account.
B) an asset or contra asset account and an expense account.
C) a liability account and an expense account.
D) a receivable account and a revenue account.