It was discovered that the bookkeeper for V Ltd$.$ had recorded a $$90$ payment on account to a supplier as follows: Dr$.$ Accounts receivable $$90$; Cr$.$ Cash $$90.$ As a result of this entry

$($a$)$ Accounts receivable is overstated by $$90$ and Accounts payable is overstated by $$90.$

$($b$)$ Accounts payable is overstated by $$90$ and Accounts receivable is understated by $$90.$

$($c$)$ Accounts payable is understated by $$90$ and Accounts receivable is understated by $$90.$

$($d$)$ Accounts receivable is overstated by $$90$ and Accounts payable is understated by $$90.$