Kaidan Inc. is a Japanese law firm located in Osaka. The firm received JPY 3,000,000 cash for legal services to be rendered in the future. According to the firm's records, the full amount was credited to the liability account Unearned Service Revenue. Suppose that the legal services have been rendered at the end of the accounting period, and no adjusting entry is made. We shall conclude that those would cause.

a. expenses to be overstated.

b. liabilities to be understated.

c. net income to be overstated.

d. revenues to be understated.