At the end of September, Jack received a bill for fuel used in September. Payment is not due until October 30. This transaction ____
A、should not be recorded in the accounting records until October.
B、causes a decrease in assets and in owners' equity in October when the bill is paid.
C、should be recorded as an expense of September, regardless of the payment date.
D、is recorded as a liability in September, but is not considered an expense until paid.