A Company Made an Error in Calculating and Reporting Depreciation

Multiple Choice

A company made an error in calculating and reporting depreciation expense in 2013.The error was discovered in 2014.The item should be reported as a prior period adjustment:

A) on the 2013 statement of retained earnings.
B) on the 2013 income statement.
C) on the 2014 statement of retained earnings.
D) on the 2014 income statement.
E) accounted for with a cumulative "catch-up" adjustment.