In 2022, Draper Company discovered errors made in 2019 2021, its first three years of operation 2021 2020 2019 $1,300 $900 $550 Items not recognized Prepaid expenses Accrued expenses Other information 950 700 800 Reported net income $23,000 $25,000 $20,000 4.100 2,600 5,000 Dividends declared and paid Common stock and additional paid in capital of 12/31 22,000 77,000 15,000 Restated 2021 Net Income will be Select one a $22.800 Ob $23.350 Oc$22,350 Od $23.150 O e $23.550