Please explain the method how it's solved.

Recording the cost of annual maintenance by debiting the manufacturing machines account (SOFP) at cost would result in:

Choose one correct answer:

a. An understatement of profit and an overstatement of non-current assets

b. An overstatement of profit and an understatement of non-current assets.

c. An understatement of profit and an understatement of non-current assets.

d. An overstatement of profit and an overstatement of non-current assets.