![](https://cos-cdn.shuashuati.com/pipixue-wap/2020-1230-1107-53/ti_inject-812ce.png)
The adjusting entry to recognize an unrecorded revenue is necessary:
A.
When an revenue is received in advance.
B.
When a revenue has been neither received nor recorded as of the end of the accounting period.
C.
Whenever a revenue remains unreceived at the end of an accounting period.
D.
Because the accountant is likely to forget to pay these unrecorded revenue