In 2025, Oriole Company discovered an error while preparing its 2025 financial statements. A building constructed at the beginning of 2024 costing $1359900 has not been depreciated. The estimated useful life of the building is 30 years with no salvage value. Straightline depreciation is used. Oriole properly included depreciation on its tax return also using straight-line depreciation. Income tax payable was also reported correctly at a tax rate of 20%. Income before depreciation expense in 2025 was $460000. If single-period statements are prepared, how would the prior period adjustment be reported? A $36264 adjustment to the beginning balance on the Retained Earnings Statement A restatement of $36264 to the 2024 Income Statement A restatement of $45330 to the 2025 Balance Sheet As $45330 of other income in 2025