Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Accrued expenses (accrued liabilities) are:
Option A:expenses that have been paid.
Option B:created when another liability is reduced.
Option C:expenses that have been reported on the income statement but not yet paid.

Answer: C