Which of the Following Are Not an Example of Adjusting

Multiple Choice

Which of the following are not an example of adjusting entries?

A) recognition of depreciation on equipment purchased during the year
B) recording the expiration of a portion of the cost of prepaid insurance that was purchased during the previous year
C) recognition of income tax expense on the net income before income taxes earned during the period
D) recording of collections received from customers during the period
E) all of the above