In 2019, XYZ Co. discovered that inventory is understated by $300,000 by mistake in 2018. In 2019, XYZ records the following entry:

	A.	Retained Earnings 300,000 Inventory 300,000
	B.	Inventory 300,000 Retained Earnings 300,000
	C.	Cost of goods sold ..300,000 Retained Earnings .300,000
	D.	D.Retained Earnings 300,000 Cost of goods sold 300,000