Of the following adjusting entries, which one results in an increase in liabilities and the recognition of an expense at the end of an accounting period?

A、Theentrytoaccruesalariesowedtoemployeesattheendoftheperiod.;
B、Theentrytorecordrevenueearnedbutnotyetcollectedorrecorded.;
C、Theentrytorecordearnedportionofrentpreviouslyreceivedinadvancefromatenant.;
D、Theentrytowriteoffaportionofunexpiredinsurance.