A company records the fees for legal services paid in advance by its clients in an account called Unearned Legal Fees. If the company fails to make the end-of-period adjusting entry to move the portion of these fees that has been earned to a revenue account, one effect will be: A) An overstatement of equity B) An understatement of assets OC) An understatement of equity OD) An understatement of liabilities OE) An overstatement of assets