If a company records an extra adjusting entry for accrued interest expense what will be the effect on the financial statemtns for that year?

a$)$ stockholders equity will be overstated and liabilities wil be understated

b$)$stockholders equity will be understated and assets will be overstated

c$)$ stockholders equity will be understated and liabilities will be overstated

d$)$ stockholder equity and assets will both be overstated