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 2019 net income and understate noncurrent liabilities at 12/31/19.
B) understate 2019 expenses and understate current liabilities at 12/31/19.
C) understate 2019 expenses and overstate current liabilities at 12/31/19.
D) understate 2019 net income and overstate assets at 12/31/19.