Which of the Following Errors Would Most Likely Lead to an Overstatement

Multiple Choice

Which of the following errors would most likely lead to an overstatement of net income in the current year?

A) Recording revenue when the cash is collected next year although it is earned in the current year.
B) Recording an expense when paid next year although it is incurred this year.
C) Failing to adjust the Unearned Rent Revenue account for the portion of rent earned this year.
D) Recording revenue earned in the current year when cash is collected this year.