Which of the Following Journal Entries Was Created as the Result

Which of the following journal entries was created as the result of an accrual?

A) Salaries expense
$\quad$$\quad$ Salaries payable
B) Depreciation expense
$\quad$$\quad$ Accumulated depreciation
C) Prepaid Rent
$\quad$$\quad$ Cash
D) Cash
$\quad$ Unearned revenue