An insurance company hired an FP&A consultant to analyse it's Income Statement. The consultant was notified that company generally have higher amount of "Legal fees$-$ eviction" in expense as course of their business they have to evict the insurers who do not pay the premium after taking a loan facility on their policies. On an average in one year company receives premium of $$1\mathrm{.}5$M$.$ In $2022,$ the "Legal fees$-$eviction" had $$2\mathrm{.}5$M in expense.

Parallelly, GL "Legal Fees$-$ General" had an expense of $$500$K$.$ In $2022,$ the property owner of company's office space got angry for not receiving the insurance claim and evicted the company for illegal and not running a fair business in his property. The FP&A consultant decides to reclass expenses of $$1\mathrm{.}8$M related to case filed by owner from "Legal fees$-$eviction" to "Legal fees$-$general". Assuming all these expenses were accrued until the Dec'$22.$

What would be the adjusting entry you'd recommend to be posted?

A$)$ Legal fees$-$eviction Dr$.$ $$1\mathrm{.}8$M To Legal fees$-$general Cr$.$ $$1\mathrm{.}8$M

B$)$ Legal fees$-$general Dr$.$ $$1\mathrm{.}8$M To Legal fees$-$eviction Cr$.$ $$1\mathrm{.}8$M

C$)1)$ Legal fees$-$general Dr$.$ S$1\mathrm{.}8$M To Accrued expenses Cr$.$ $$1\mathrm{.}8$M and

$2)$ Accrued expenses Dr$.$ $$1\mathrm{.}8$M To Legal fees$-$eviction Cr$.$ $$1\mathrm{.}8$M

D$)1)$ Accrued expenses Dr$.$ $$1\mathrm{.}8$M To Legal fees$-$general Cr$.$ $$1\mathrm{.}8$M and

$2)$ Legal fees$-$eviction Dr$.$ $$1\mathrm{.}8$M To Accrued expenses Cr$.$ $$1\mathrm{.}8$M

E$)$ Accrued expenses Dr$.$ $$1\mathrm{.}8$M To Legal fees$-$eviction Cr$.$ $$1\mathrm{.}8$M

F$)$ No entry shall be posted since the expenses were still accrued