With respect to Insurance Accounting, what is the appropriate adjustment entry based on the provided information?

• A Claims intimated and accepted but not paid account Dr. To Claims account Cr. To Claims intimated but not accepted and paid account Cr.
• B Claims account Dr. To Claims intimated but not accepted and paid account Cr. To Claims intimated and accepted but not paid account Cr.
• C Claims intimated but not accepted and paid account Dr. To Claims account Cr. To Claims intimated and accepted but not paid account Cr.
• D Claims intimated and accepted but not paid account Dr. To Claims intimated but not accepted and paid account Cr. To Claims account Cr.