【单选题】If a company failed to make the end-of-period adjustment to remove from the Unearned Management Fees account the amount of management fees that were earned, this omission would cause:
A.
An overstatement of net income.
B.
An overstatement of assets.
C.
An overstatement of liabilities.
D.
An overstatement of equity.
E.
An understatement of liabilities.