Under U.S. GAAP, if a company is not presenting comparative financial statements, the correction of an error in the financial statements of a prior period should be reported, net of applicable income taxes, in the current: A. Income statement after income from continuing operations and after discontinued operations. B. Income statement after income from continuing operations and before discontinued operations. Retained earnings statement after net income but before dividends. D. Retained earnings statement as an adjustment of the opening balance. C