Which of the Following Adjustments Would Not Be Described as an Accrual

Multiple Choice

Which of the following adjustments would not be described as an accrual?

A) Recording interest that has been earned but will not be collected until the next accounting period.
B) Recording operating expenses that have been incurred but not paid as of the end of the accounting period.
C) Recording salary expense that has been incurred but not paid as of the end of the accounting period.
D) Recording insurance expense relating to insurance premiums that were paid in advance.