In a Deferral Adjustment for Revenues Collected in Advance That

In a deferral adjustment for revenues collected in advance that are now earned:

A) a liability is decreasing because cash is being paid for an expense incurred at the time of the adjustment.
B) the liability recorded when cash was received is increased by the adjustment for the revenue being earned.
C) the liability recorded when cash was received is decreased by the adjustment for revenue being earned.
D) a liability is increasing because cash will be paid for an expense in the future.