7) Equity The company closes the fiscal year on 12/31/2019. During August 2019 there is an invoice for fees dated 12/26/2018, received on 01/04/2019, which was not accounted for during 2018. The 2018 balance was already approved by the Ordinary Assembly on 4/28/2019 and copied the Inventory and Balance Book. The amount of the fees is $ 25,000.

What should be done with this expense? a) Register it on 08/31/2019. Result versus real liability. b) Register it on 08/31/2019. AREA against real liabilities. c) Register it on 12/31/2018. Result versus real liability. d) Register it on 08/31/2018. AREA against provision. e) Register it on 04/01/2019. AREA against provision. f) None of the above.