When preparing 2002 financial statements, you discover that depreciation expense was not recorded in 2001. Which of the following statements about correction of the error in 2002 is NOT true?

A) The correction requires a prior period adjustment.

B) The correcting entry will be different than if the error had been corrected the previous year when it occurred.

C) The 2001 Depreciation Expense account will be involved in the correcting entry.

D) All above statements are true.