Early in 2017, while the 2016 books are still open, you are informed that 2016 Advertising Expense includes $90,000 for printing catalogs for a campaign to begin in January, 2017 and that a $50,000 invoice for television commercials shown in December, 2016 was debited to 2017 Advertising Expense.

The correcting entry to record as of December 31, 2016 is:

A) a net debit to Advertising Expense of $50,000

B) a net credit to Advertising Expense of $40,000

C) a net credit to Advertising Expense of $90,000

D) a net credit to Advertising Expense of $140,000

(please show your work)