Costco Inc. inadvertently excluded $2 million of sales and related receivables on October 20, 2019. The receivables were later received in cash on time on Jan 5, 2020 and sales were recorded then. If the error was discovered on March 5, 2021, the journal entry to correct for the error will include (ignore taxes)

	a.	A credit to Retained Earnings for $2 million
	b.	No entry is needed.
	c.	A credit to Receivables for $ 2 million
	d.	A debit to Receivables for $2 million
	e.	A debit to Sales Revenue for $2 million