You are testing controls over fixed asset additions and notice that an invoice for $5,600$ was recorded as $6,500.$ What impact would this have on the financial statements?

A: Fixed assets would have been debited by $6,500$ instead of $5,600$ leading to them being overstated.

B: Fixed assets would have been credited by $6,500$ instead of $5,600$ leading to them being understated.

C: Fixed assets would have been credited by $6,500$ instead of $5,600$ leading to them being overstated.

D: Fixed assets would have been debited by $6,500$ instead of $5,600$ leading to them being understated.