In 2025, Cullumber Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $1340100 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straight-line depreciation is used. Cullumber properly included depreciation on its tax return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 20%. Income before depreciation expense in 2025 was $440000. If single-period statements are prepared, how would the prior period adjustment be reported? A restatement of $35736 to the 2024 Income Statement As $44670 of other income in 2025 A $35736 adjustment to the beginning balance on the Retained Earnings Statement A restatement of $44670 to the 2025 Balance Sheet