At the end of its accounting period, December 31, 2012, May Corporation owed $1,000 for property taxes which had not been recorded nor paid. Therefore, the 2012 adjusting entry should be which of the following?

A. $1,000 credited to an expense account and debited to a liability account.

B. $1,000 debited to an expense account and credited to an asset account.

C. $1,000 credited to a liability account and debited to an expense account.

D. $1,000 debited to a liability account and credited to an asset account.