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Prior to preparing the statement of financial position as at 31 December 2019, the following adjustments were outstanding and still needs to be recorded: (3) I. Stationery on hand at the end of the current financial year amounts to R5 400. II. Rent income account includes R6 000 relating to the next financial year. III. At the end of the current financial year salaries accrued and insurance prepaid amounted to R22 500 and R4 800 respectively. The effect of recording these adjustments would be to include in the statement of financial position an additional: A. Current Asset: R10 200; Current liability R22 500 B. Current Asset: R5 400; Current liability R33 300 C. Current Asset: R28 500; Current liability R10 200 D. Current Asset: R10 200: Current liability R28 500 Reset Selection AdE ENG