这题能解释一下吗？

问题如下：

Your colleague’s balance sheet is imbalanced, with assets exceeding total liabilities and equity by the same amount as share-based compensation expense, even though share-based compensation is correctly added back in the reconciliation of net income to cash flow from operating activities on the statement of cash flow. Your colleague has most likely forgotten to:

选项：

add share-based compensation expense to equity.

subtract share-based compensation expense from equity .

subtract the fair value of share-based award settlements from equity.

解释：

A is correct. The offsetting entry to share-based compensation expense is to share-based compensation reserve, an account in equity. Ignoring this results in an expense which decreases retained earnings without a decrease in an asset or increase in a liability, thus causing an imbalance.