QUESTION 22 (5 points) In 2019, a young bookkeeper at HYA Co. recorded the sale of $9,000 of inventory as a debit to Wages Payable instead of COGS. Now, at the end of 2020, the accounting team has found the mistake. What numbers will the team need to change in HYA Co.'s financial statements if the company provides the current and previous years to their investors? (RE&CF 6) O 2020 Inventory and Retained Earnings 2019 COGS and inventory O 2020 COGS and Retained Earnings 2019 Wages Payable and Retained Earnings QUESTION 23 (5 points) Which of the following is (are) the proper time period(s) to record the effects of a change in accounting principle? (RE&CF 1) Current period and prospectively O Current period and retrospectively O Current period only Retrospectively only