An expense incurred in $20$X$1$ is not paid until $20$X$2.$ Using the accrual basis of accounting, the expense

should appear on

A$.$ both the $20$X$1$ and $20$X$2$ income statements.

B$.$ neither the $201$ nor $202$ income statement.

C$.$ the $20$X$1$ income statement.

D$.$ the $20$X$2$ income statement.