Southern Company's accountant failed to accrue as of 12/31/13 some employee fringe benefit program expenses that were incurred in 2013 and that will be paid in 2014. The result of this omission is to:

	A.	overstate the current ratio at 12/31/13 and overstate ROI and ROE for the year ended 12/31/13.
	B.	overstate the current ratio at 12/31/13 and understate ROI and ROE for the year ended 12/31/13.
	C.	understate the current ratio at 12/31/13 and understate ROI and ROE for the year ended 12/31/13.
	D.	not affect the current ratio at 12/31/13 but to overstate ROI and ROE for the year ended 12/31/13.