An electrician repaired the light fixtures in a retail shop on October 24 and sent the bill to the shop on November 3. If both the electrician and the shop prepare financial statements under the accrual method on October 31, how will they each record this transaction?
　Electrician　　　　　　　Retail shop

A.Accrued revenue　　　　Accrued expense

B.Accrued revenue　　　　Prepaid expense

C.Unearned revenue　　　　Accrued expense