The Pandora Company made the following errors on $12/31/19$:

Recorded the expiration of prepaid insurance by debiting Sales Revenue and crediting Depreciation Expense for

$$12.$

Recorded the issuance of $10-$year bonds at par value by debiting Unearned Revenue and crediting Common

Stock for $$13.$

$12/31/19$ Total Stockholders' Equity is in error by:

Select one:

a$.$ $$12$

b$.$ $$0$

c$.$ $$13$

d$.$ $$2$

e$.$ $$25$