Recording Prior Period Adjustments will include:

Question $21$Select one:

a$.$

A Cumulative Effects Adjustment at the bottom of the income statement, but not restating prior$-$year presented financial statements

b$.$

Restating prior$-$year presented financial statements, but no Cumulative Effects Adjustment at the bottom of the income statement

c$.$

Both a Cumulative Effects Adjustment at the bottom of the income statement and restating prior$-$year presented financial statements

d$.$

Neither a Cumulative Effects Adjustment at the bottom of the income statement nor restating prior$-$year presented financial statements