Which of the following is true about reporting corrections of prior period errors? They are shown, net of tax, as a separate line in the retained earnings section, right after opening balance. They are included, net of tax, as part of the opening balance for retained earnings for the year the correction is made. They are reported, net of tax, right after discontinued operations on the income statement for the year when the correctic is made. They are reported, net of tax, as part of revenue and expenses for the year when the correction is made