On 12/31/24, the Cheboygan Company collected 54,000 of Uneamed Revenue and recorded the entire amount as Revenue. The eaming covered the period 1/1/25 to 12/31/29, on a straight-line basis. The error was discovered on 1/10/28, the 2027 books are still open. The correcting journal entry will include what entry to 1/1/27 Retained Earnings? Select one a $2.000 debit Ob $1.600 credit $2,400 credit Od 52400 debit 51.600 debit