27. Assume that Rogers had made the following mistake in preparation of its 2021 statements, and no adjustments were made: On December 31, 2021, Rogers received $100,000 from customers for phone services to be provided in January 2022 and made the following incorrect journal entry: $100,000 Cash Contract Revenue $100,000 What would be the effect of the error on the following amounts? Circle U/S for understate, O/S for overstate, or NE for no effect. Ignore income tax effects. (8 points) A) Total liabilities at year-end 2021 B) Income before income taxes at year-end 2021 C) Total assets at year-end 2021 D) Total revenues for 2021 US US US US OS OS OS OS NE NE NE NE