When preparing 20X2 Financial statements, you discover that depreciation expense was not recorded in 20X1. Which of the following statements about correction of the error in 20X2 is not true?

A. The correction requires a prior. Adjustments

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

C. The 20X1 depreciation expense account will be involved in the correcting entry

D. All above statements are true