Which of the Following Statements Is Not Correct

Which of the following statements is not correct?

A) Uncollectible Accounts Expense is a contra asset account.
B) The cost less the salvage value equals the depreciable base of a long-term asset.
C) Each adjustment for an accrued expense includes a credit to a liability account.
D) If a firm records prepaid expense items in an expense account when they pay for them,their adjustment at the end of the period to record the unexpired portion would include a debit to an asset account and a credit to an expense account.