Which of the following is an example of a deferral adjusting entry?

Multiple Choice

• A. Recording rent revenue on 12/31/2020 whereas rent was collected on 6/1/2020.

• B. Recording the collection of $100 from a customer on 12/31/2020 whereas sales revenue was recorded on 12/15/2020.

• C.Recording interest revenue on 12/31/2020 whereas interest and principal will be collected on 6/1/2021.

• D. Recording wage expenses on 12/31/2020 whereas wages will be paid on 1/5/2021.