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: - Failed to record Unearned Revenue at 12/31/25: 57,000 - 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. 2026 Net Income is in error by: Select one: a. $31,000 b. $24,000 c. $21,000 d. $17,000 e. $20.000