An entry made to record an accrual, such as bad debt expense, that is not yet reflected in the accounting system is best described as a(n):（）

A. ledger entry.

B. adjusting entry.

C. trial balance entry.

宿舍应有保证生活的必要空间，通道宽度不得小于0.9m，每间宿舍人员不得超过（）人。

A.8

B.10

C.16

D.20