A Hotel's Junior Accountant Was Recording Advertising Expense and Made

A hotel's junior accountant was recording advertising expense and made an error. He debited the sales revenue account instead of the advertising expense account. This mistake would signify:

A) Assets would be understated at the end of the period.
B) Owner's equity would be understated at the end of the period.
C) Net profit would be overstated for the period.
D) The error would not cause the period's recorded profit to be incorrect.
E) There would be an overstatement of sales revenue for the period.