Adjusting Entries Made at the End of an Accounting Period

Adjusting entries made at the end of an accounting period accomplish all of the following except:

A) Updating liability and asset accounts to their proper balances.
B) Assigning revenues to the periods in which they are earned.
C) Assigning expenses to the periods in which they are incurred.
D) Assuring that financial statements reflect the revenues earned and the expenses incurred.
E) Assuring that external transaction amounts remain unchanged.