Stion 33 yet Straightarm Inc. is a calendar-year corporation. Its financial statements for the years ended 12/31/24 and 12/31/25 contained the following errors: wered ts out of 2024 2025 lag stion Ending inventory $15,000 understatement $24,000 overstatement Depreciation expense 6,000 understatement 12,000 understatement Failed to record Unearned Revenue at 12/31/25: $7,000 Straightarm declared a cash dividend of $11,000 on 12/31/25. No journal entry was made in 2025. The dividend was paid on 1/3/26; Straightarm debited Retained Earnings and credited Cash. 2025 Net Income is in error by: Select one: a. $54,000 b. $43,000 c. $58,000 d. $69,000 e. $42,000