Final answer:
The option that is not an adjusting entry is C. Cash, as adjusting entries typically involve one income statement account and one balance sheet account, but not the cash account.
Step-by-step explanation:
The subject of the question is accounting, specifically related to adjusting entries at the end of an accounting period.
Among the options provided, the one that is not an adjusting entry is C. Cash. Adjusting entries typically do not involve the cash account because these entries are made to allocate income and expenses to the correct accounting period. Adjusting entries usually involve one income statement account (revenue or expense) and one balance sheet account (asset or liability).
Examples of adjusting entries include recording revenue that has been earned but not yet billed (accrued revenues), expenses that have been incurred but not yet paid (accrued expenses), expenses paid in advance (prepaid expenses), and revenues received before the service is provided (unearned revenues).