Which of the following situations does not require Empire Company to record an adjusting entry at the end of January?

Select one:

a$.$ On January $1,$ Empire Company paid rent for six months on its office building.

b$.$ On January $1,$ Empire Company purchased delivery equipment with an estimated useful life of five years.

c$.$ On January $1,$ Empire Company began delivery service for a large client who will pay at the end of a three$-$month period.

d$.$ At the end of January, Empire Company pays the custodian for January office cleaning services.