The Bourbon Street Ice Cream Company discovers that depreciation expense was overstated last year. How should this discovery be reported in the current year?

	a.	as a reduction in the current year's depreciation expense
	b.	as an increase to the retained earnings beginning balance
	c.	as a footnote only to the current year's financial statements
	d.	as a miscellaneous item in the Other Revenue/Expense section of the income statement