Failure to Record an Adjustment at the End of the Period

Failure to record an adjustment at the end of the period to record an accrued expense would cause:

A) An understatement of expenses and an overstatement of liabilities
B) An overstatement of expenses and an overstatement of liabilities
C) An overstatement of assets and an overstatement of liabilities
D) An understatement of expenses and an understatement of liabilities