300 Te 34 Straightarm Inc. is a calendar year corporation its financial statements for the years ended 12/31/24 and 12/31/25 contained the following errors 2024 2025 Ending inventory Depreciation expense $15,000 understatement $6,000 understatement $24,000 overstatement $12.000 understatement Failed to record Uneamed Revenue at 12/31/25 $7,000 Straightarm declared a cash dividend of $11,000 on 12/31/25. No journal entry was made in 2025 The dividend was paid on 1/3/26 Straightorm debited Retained Earrings and credited Cash 12/31/25 Retained Earnings is in error by Select one Oa $75,000 Ob $60,000 Oc $54,000 Od $46,000 O $42.000