Which of the following should be reported as a "Prior Period Adjustment" on the 2026 Statementof Retained Earnings?

Select one:

a.Failure to Accrue Revenue at 12/31/21, but not 12/31/25 Inventory Overstatement

b.12/31/25 Inventory Overstatement, but not Failure to Accrue Revenue at 12/31/21

c.Both Failure to Accrue Revenue at 12/31/21and12/31/25 Inventory Overstatement

d.Neither Failure to Accrue Revenue at 12/31/21nor12/31/25 Inventory Overstatement