Which of the following would not be a correct form for an adjusting entry?

A. A debit to an expense and a credit to a liability

B. A debit to an asset and a credit to a revenue

C. A debit to a liability and a credit to a revenue

D. A debit to an asset and a credit to a liability

The answer is D, please explain why and please list all correct adjusting entries, and name some incorrect adjusting entries the explain why.