ANSWER ASAP

During preparing the financial statements for 2021 the internal auditor discovered that deprecation of equipment was understated by $500 during 2019. In the financial statements for 2021, this error should be: OA. Adjusted in the retained earnings ending balance. . Adjusted in the retained earnings beginning balance. OC. Recorded in the income statement for 2021. OD Ignored because the error related to 2019. - With regard, gains and losses that bypass net income but affect equity, all the following statements are correct except: OA. Unrealized gains on non-trading equity securities are examples for this gain. B. Recorded in equity. Referred to as other comprehensive income. OD Recorded in statement of retained earnings