14. Accrued salaries payable of $51,000 were not recorded at December 31, 2014. This error got counter-balanced when cash salaries of $51,000 were paid in 2015. The error was never discovered or corrected. The effect of the error would cause

A. 2014 net income to be overstated $51,000 and December 31, 2015 retained earnings to be understated $51,000

B. December 31, 2014 retained earnings to be overstated $51,000 and December 31, 2015 retained earnings to be correct.

C. 2014 net income to be understated $51,000 and 2015 net income to be overstated $51,000

D. 2014 net income and December 31, 2014 retained earnings to be understated $51,000 each.