Neither Retrospective nor Prospective methods of recording voluntary accounting changes will ever have which of the following? Select one: O a. A Cumulative Effects adjustment at the bottom of the income statement Ob. A Cumulative Effects adjustment to Retained Earnings Oc. No restatement of prior-year financial statements O d. Restated prior-year financial statements The Typhoon Company discovers an overstatement of depreciation in a prior year. What is required? Select one: O a. A restatement of financial statements and a credit to Accumulated Depreciation Ob. A restatement of financial statements and a debit to Accumulated Depreciation Oc. No restatement of financial statements and a credit to Accumulated Depreciation O d. No restatement of financial statements and a debit to Accumulated Depreciation