Which of These Would Be Considered a Reclassifying Entry

Multiple Choice

Which of these would be considered a reclassifying entry?

A) a significant amount of inventory was found which had not been included in the accounts and subsequently was by the auditors.
B) payroll owing for the last five days of the financial year was recorded by management.
C) the accounts receivable balance is debited by the auditors to separately show customer accounts with credit balances relating to customer advances.
D) depreciation on the office equipment was recorded by the accountant