Which of the Following Journal Entries Was Not Created as the Result

Which of the following journal entries was not created as the result of an accrual?

A) Interest expense
$\quad$$\quad$ Interest payable
B) Accounts receivable
$\quad$$\quad$ Service revenue
C) Prepaid Rent
$\quad$ Cash
D) Salaries expense
$\quad$$\quad$ Salaries payable