Which Is Not a Difference Between Adjusting and Correcting Entries

Multiple Choice

Which is not a difference between adjusting and correcting entries?

A) Adjusting entries are an integral part of the accounting cycle while correcting entries are unnecessary if the records are error-free.
B) Companies journalize and post adjustments only at the end of an accounting period, while companies make correcting entries whenever they discover an error.
C) Adjusting entries always affect at least one balance sheet account and one income statement account, while correcting entries may involve any combination of accounts in need of correction.
D) Correcting entries must be posted before closing entries while adjusting entries are posted after closing entries.