At the end of October, Flagship Marina received a bill for fuel used in October. Payment is not due until November 30th. This transaction: A. shouldn't be recorded in the transaction records until November. B. causes a decrease in assets and in stockholder's equity in November, when the bill is paid. C. should be recorded as an expense of October, regardless of payment date. D. is recorded as a liability in October, but is not considered an expense until paid.