C$.$ Goode Eyeglasses overstated its inventory by $$30,000$ at the end of $2024.$

If the error is not discovered until $2026,$ before adjusting or closing entries, C$.$ Goode would need: a$.$to record an increase in $2026$ retained earnings. b$.$ None of these answer choices are correct. c$.$to reflect a prospective adjustment in its $2025$ income statement. d$.$to record a debit to inventory of $$30,000$ in $2026.$