please help with Accounting...thank you soooo much

Gardiner, Inc. reported a retained earnings balance of exist190,000 at December 31, 2018. In June 2019, Gardiner discovered that merchandise costing exist50,000 had not been included as ending inventory in its 2018 financial statements. Also, a exist20,000 accrued expense was omitted on 12/31/18. Gardiner has a 20% tax rate. Assuming the correcting journal entry net of tax was recorded, what amount should Gardiner report as adjusted beginning retained earnings in its 2019 statement of retained earnings? Select one: a. exist230,000 b. exist240,000 c. exist166,000 d. exist246,000 e. exist214,000 During 2015, Kaul Company discovered that the ending inventories reported on its financial statements were incorrect by the following amounts: Prior to any adjustments for these errors and ignoring income taxes, 2014 Net Income would be: Select one: a. Correct b. exist75,000 overstated c. exist15,000 overstated d. exist135,000 overstated e. exist15,000 understated