Which of the following shows how recognizing accrued expense will affect a company$$s financial statements? The letters $$NA$,$OA$$ and $$FA$$ indicate that the component of the equation is $$Not Affected$,$Operating Activities$$ and $$Financing Activities$$ respectively.

Balance sheet Income Statement Statement of Cash Flows

Assets $=$ Liabilities $+$ Equity Revenue $$ Expenses $=$ Net Income

A$.=$ NA $+$ NA $$ NA $=$ NA NA

B$.$ NA $=++$ NA $+=$ NA

C$.$ NA $=++$ NA $-+=$ OA

D$.$ NA $=++$ NA $+=$ FA