At the end of 2015, Beta failed to record $24,790 in sales commission expense that belonged in the 2015 period. The cost was recorded in 2016 when the commissions were paid (in 2016, Commissions Expenses was debited and Cash credited for the full amount). The error was not discovered until late in 2016 while reconciling year-end expenses for 2016. What is the proper treatment to correct the error? (Ignore income taxes.)

A) Do nothing, the error has counterbalanced.

B) Accrue $24,790 in commission expense for 2016.

C) Debit 2016 beginning retained earnings and credit commission expense for $24,790.

D) There is no error in either year because the commissions are recorded when paid.