The Typhoon Company discovers an understatement of depreciation in a prior year. What is required? Select one: O a. A restatement of financial statements and a credit to Accumulated Depreciation O b. A restatement of financial statements and a debit to Accumulated Depreciation O c. No restatement of financial statements and a credit to Accumulated Depreciation O d. No restatement of financial statements and a debit to Accumulated Depreciation