Which of the Following Statements About Cash Basis Accounting and Accrual

Which of the following statements about cash basis accounting and accrual basis accounting is correct?

A) If payment is received at the same time a service is provided, it does not matter whether cash basis accounting or accrual basis accounting is used; both would record the transaction with the same journal entry.
B) The cash basis of accounting works best when a lengthy delay exists between the timing of cash flows and the underlying business activities to which they relate.
C) If a company receives a bill for rent for the period and decides to delay payment, the rent will not be recorded as an expense if accrual basis accounting is used.
D) If the cash basis of accounting is used, the Unearned Revenue account is increased when a company receives a deposit in advance of services to be performed by the company.