Which of the following wouldnotrequire the company to record an accrual on the balance sheet?

A)The company owes $40,000 in wages to its employees for the previous two weeks.

B)Interest will be paid when a note payable matures in the following accounting period.

C)Management believes a lawsuit against the company is meritless because they have never had a single complaint about dangerous side effects of their drug in two years.

D)The company knows that they will be fined for pollution as a result of their manufacturing process and can estimate the amount of the obligation.

E)None of the above.