Southern Company's Accountant Failed to Accrue as of 12/31/19 Some

Southern Company's accountant failed to accrue as of 12/31/19 some employee fringe benefit program expenses that were incurred in 2019 and that will be paid in 2020.The result of this omission is to:

A) overstate the current ratio at 12/31/19 and overstate ROI and ROE for the year ended 12/31/19.
B) overstate the current ratio at 12/31/19 and understate ROI and ROE for the year ended 12/31/19.
C) understate the current ratio at 12/31/19 and understate ROI and ROE for the year ended 12/31/19.
D) not affect the current ratio at 12/31/19 but to overstate ROI and ROE for the year ended 12/31/19.