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.

When, at the end of an accounting period, cash has been paid with respect to an expense incurred but not yet recognized in the financial statements, the business should then record:
Option A:an accrued expense, an asset.
Option B:a prepaid expense, an asset.
Option C:an accrued expense, a liability.

Answer: B