Porsche, Inc. sells component parts to Astute Communications, Inc. a cell phone manufacturer. During December 10, 2021, Porsche, Inc. sold VND 45,001,348,856 of goods to Astute Communications, Inc. on account for VND 58,237,039,696. Astute Communications, Inc. was dissatisfied with 25% of the merchandise it receives due to inferior quality. On December 21, 2021, Astute Communications, Inc. returns the goods to Porsche, Inc. for credit. Which of the following is true regarding the statement of financial position and the income statement for Porsche, Inc. at December 31, 2021

d. Assets will increase by VND 14,559,259,924 and income will decrease by VND 14,559,259,924

a. Assets will decrease by VND 3,308,922,710 and income will decrease by VND 3,308,922,710

c. Assets will increase by VND 11,250,337,214 and income will decrease by VND 11,250,337,214

b. Assets will decrease by VND 11,250,337,214and income will decrease by VND 11,250,337,214