In 2019, a lumberjack firm made a provision for $40 million towards future environmental costs. This accounting entry reports which of the following case scenearios:

a. The 2019 profit of the firm was $40 million lower

b. The 2019 cash flow from operations was $40 million higher

c. The firm's liabilities increased by $40 million in 2019

d. a and c

e. All of the above.

I am between (a) and (d), however I can use extra clarification on which of the responses is better. Thank you