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In 2025, Wildhorse Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $1310100 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straight-line depreciation is used. Wildhorse properly included depreciation on its tax return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 20%. Income before depreciation expense in 2025 was $410000. If single-period statements are prepared, how would the prior period adjustment be reported? A $34936 adjustment to the beginning balance on the Retained Earnings Statement A restatement of $43670 to the 2025 Balance Sheet A restatement of $34936 to the 2024 Income Statement As $43670 of other income in 2025