Based on the fact that the accountant recorded the rent payment for the month of January, the principle here is the B. matching principle.
The matching principle calls for apportioning expenses to the period they were incurred so that they can be matched with the revenue in that period.
The accountant recorded $1,000 for rent in January $1,000 would be apportioned per month based on the total rent paid for 6 months.
Find out more on the matching principle at https://brainly.com/question/15700799.
#SPJ1