Before preparing the statement of financial position as at $31$ December $2023,$ the following adjustments were outstanding and still need to be recorded:

I. Stationery on hand at the end of the current financial year amounts to R$5400.$

II$.$ Rent income account includes R$6000$ relating to the next financial year.

III. At the end of the current financial year salaries accrued and insurance prepaid amounted to R$22500$ and R$4800$ respectively. The effect of recording these adjustments would be to include in the statement of financial position an additional:

A$.$ Current Asset: R$10200$; Current liability R$28500$

B$.$ Current Asset: R$10200$; Current liability R$22500$

C$.$ Current Asset: R$5400$; Current liability R$33300$

D$.$ Current Asset: R$28500$; Current liability R$10200$