On October 1 of the current year, a company received

$ 9 comma 600$9,600

for services to be performed evenly over the next six months. If no adjusting entry was made on December 31 of the current year:

A.net income would be understated by

$ 9 comma 600$9,600.

B.net income would be overstated by

$ 2 comma 400$2,400.

C.net income would be understated by

$ 4 comma 800$4,800.

D.net income would be overstated by

$ 4 comma 800$4,800.