Assume a county government presents comparative financial statements (two years of information - 2023 and 2024) for all required financial statements. In 2024, the county discovered that it had failed to accrue sales taxed during the last week of the year in 2022 and 2023. How should this be reported? O This represents a change in accounting principle, and the financial statements for both years should reflect the change, including a restatement of the fiscal year 2023 beginning fund balance of the governmental funds, and the net position of the governmental activities appearing in the government-wide statements. This represents a correction of an accounting error, and the financial statements for both years should reflect the correction, including a restatement of the fiscal year 2023 General Fund revenues and the 2023 beginning fund balance. O This is a correction of an accounting error and should be recognized prospectively beginning in 2024, the year of the change. O This represents a change in accounting