Business E has a year-end of 31 May. At 31 May 2020, the pre-adjustment trial balance showed a telephone expense account with a debit balance of R25000. All payments for the telephone are recorded in the telephone expense account. By 31 May 2020, the telephone bill for the month of May 2020 amounting to R3100 had not yet been paid. The SOCI for the year ended 30 April 2020 will report telephone expense as: O A. 25000 OB. 3100 OC. 28100 OD. 21900 E. None of the above