In Year 5, CPAs working for Adams Accounting Services recently conducted an audit of the financial statements for Ultimate Home Decor for the last fiscal year, Year 4. During this engagement, they discovered that an accountant working for Ultimate had credited the wrong account in Year 4 when using the pulldown menus in their general ledger accounting software. They debited "Sales salaries payable" for $444 when they should have debited "Sales expense." Since Year 4 accounting records were previously closed on December 31, Year 4, how will Ultimate adjust their accounting records for this error in Year 5 ? Select one: a. Debit Retained earnings for $444 and Credit Sales salaries payable for $444 b. Do nothing; error is counterbalancing c. Debit Sales revenue for $444 and Credit Retained earnings for $444 d. Debit Sales salaries payable for $444 and Credit Retained earnings for $444