Nono Traders has a bank overdraft of R$21120$ on $31$ January $2024.$ Nono Traders received the bank statement for January on $5$ February $2024$ and realised that the bank charges for January amounted to R$902.$ Which one of the following alternatives represents the correct effect of the bank charges on the accounting equation?

$\backslash$table$[[$Option$,$ASSETS,OWNER'S EQUITY,UABILITIES$],[$A$,+902,+902,0],[B,-902,-902,0],[$C$,0,-902,+902],[$D$,0,+902,+902]]$

A$.$ Option A

B$.$ Option B

C$.$ Option C

D$.$ Option D