During testing, an auditor identifies unrecorded accounts payable of $50,000, which is determined to be a material amount for the year under audit. How should the auditor record this amount on the summary of possible misstatements, assuming that overstatements are recorded as a positive amount and understatements are recorded as a negative amount? Liabilities Income Before Tax A. $50,000 $(50,000) B. $50,000 $50,000 C. $(50,000) $50,000 D. $(50,000) $(50,000)