When reviewing the draft financial statements, the Finance Director of Harlequinne discovered that no provision had been made for consultancy fees incurred in respect of a proposed investment. How will the profit and net assets reported in the financial statements be affected when the provision is made? A.
Profit: Increase; Net assets: Increase 
B.
Profit: Increase; Net assets: Decrease  C.
Profit: Decrease; Net assets: Increase  D.
Profit: Decrease; Net assets: Decrease