If a fiRm Accrues the Payroll Due but Not Paid

Multiple Choice

If a firm accrues the payroll due but not paid at the end of a financial period, what should it do on the first day of the next financial period?

A) It should create a reminder about the accrual to ensure accuracy of computations on the next pay date.
B) It should make a note to create the reversing entry at the end of the next financial period.
C) It should disburse the accrued pay to the employees.
D) It should create a reversing entry in the General Journal.