1.Which of the following would not require an adjusting journal entry at the end of an accounting period?

A. Multiperiod costs that must be split among two or more accounting periods.

B. Expenses incurred in a given period but not as yet recorded in the accounts.

C. Multiperiod revenues that must be split among two or more accounting periods.

D. Revenues earned in a given period but not as yet recorded in the accounts.

E. None of these.