34 Sraightarm inc is a calendar-year corporation its financial statements for the years ended 12/31/24 and 12/31/25 contained the following ertors - Foded to record Unearned Revwnue of 12/31/25:57,000 - Seaightarm declared a cash dividend of 511,000 on 12/31/25. No journal entry was made in 2005 , The dividend was poid on 1/3/26;5traightarm debited Retained farningr and credited Cash 12/21/25 Total Ausets are in enor by. Select one: a. $9.000 b. sin000 c. $36000 d. $39,000 e. $57,000