Which One of the Following Is Not a Reason for Which

Which one of the following is not a reason for which adjustments are made?

A) To close the income statement accounts and prepare them for the following year's activity
B) To allocate used or expired assets to reflect expenses incurred in the period
C) To allocate the earned portion of unearned revenue to reflect revenues earned during the period
D) To accrue expenses to reflect expenses incurred in the period that are not yet paid or recorded