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Accounting II Lesson 4 Part C Help

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Help! I am confused on Lesson 4, Part C, in my Principles of Accounting II workbook. I am hoping for some guidance. The textbook doesn't explain how to prepare a statement of retained earnings when a recording error (not a mathematical error) was made the prior year. It explains if a mathematical error was made how to correct it but not just a recording error where it does not increase or decrease the balance. I tried to find this out online but I cannot find the answer.


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