Which of the following statements about material errors involving property, plant, and equipment and intangible assets are true? (Select all that apply.) Check All That Apply A disclosure note is needed All related account balances must be corrected retained ning requires correction the correction is reported during Current period Previous years financial statements must be retrospectively restated A disclosure note is needed. All related account balances must be corrected. If retained earnings requires correction, the correction is reported during the current period. Previous years' financial statements must be retrospectively restated Previous years' financial statements must be prospectively restated