please answer both of the questions

Saved Help Save & Exit Sube Powell Company had the following errors over the last two years: 2016: Ending inventory was overstated by $30,000 while depreciation expense was overstated by $24.000. 2017: Ending inventory was understated by $5.000 while depreciation expense was understated by $4,000. By how much should retained earnings be adjusted on January 1,2018? (gnore taxes) 13 Multiple Choice Increase by $15,000 Decrease by $25,000 Decrease by $6,000. Retrospective restatement usually is appropriate for a change in Accounting Estimate Accounting Principle Yes Yes Yes No No Yes d. No No Multiple Choice Option A Option B Multiple Choice Option A Option B Option C Option D