After preparing the financial statements for Year $4,$ the accountant for the Dawson Corporation discovered that a prior period adjustment had been omitted from the Year $1$ financial statements. Which of the following is most likely to require correction as a result of this oversight?

Select one:

a$.$ Non$-$recurring items as originally reported.

b$.$ Net income for Year $4$ as originally reported.

c$.$ Ending retained earnings at December $31,$ Year $4.$

d$.$ Earnings per share as originally computed.