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

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