If an adjustment for salaries earned but not recorded or paid in the amount of $$87,100$ were to be omitted, how would this affect the financial statements?

a$.$ Expenses would be understated on the income statement by $$87,100.$

b$.$ Net income would be overstated on the income statement by $$87,100.$

c$.$ Liabilities would be understated on the balance sheet by $$87,100.$

d$.$ All of these choices are correct.