At the end of the 2021 financial year, management forgot to include an item of Dividend Income earned during the period. This will result in an: a. Overstatement of equity, and understatement of liabilities b. Overstatement of assets, net profit, and equity c. Understatement of assets and an overstatement of net profit and equity d. Understatement of assets, net profit, and equity e. Overstatement of liabilities and an understatement of net profit and equity