help!!!

Use the following information to answer questions 1-5. The Aggie Graphics Company was organized on January 1, 2021. The trial balance before adjustment at December 31,2022 contained the following account balances: Analysis reveals the following additional data: (Assume the books are only closed at year end) (A) The $2,700 balance in Supplies Expense represents supplies purchased in January. At December 31, there was $1,200 of supplies on hand. (B) The note payable was issued on September 1. It is a 3\% 6-month note. (C) The balance in Prepaid Insurance is the premium paid on a one-year policy, dated Mareh 1, 2022. (D) Consulting Fees are credited to revenue when received. At December 31, consulting fees of $1,000 had been collected but the services had not yet performed. (E) The equipment was purchased on January 1,20g. It has a 10-year useful life and no salvage value. 5. Failure to record adjusting entry (D) above would have what effect on the accounting equation: A.BD.E.E.AssetsOverstatedNoEffectUnderstatedNoEffectUnderstatedLiabilitiesUnderstatedOverstatedUnderstatedUnderstatedUnderstatedStockholdersEquityOverstatedUnderstatedNoEffectOverstatedOverstated