At the End of 2017, the Payroll Supervisor for Claro

At the end of 2017, the payroll supervisor for Claro, Inc. failed to accrue $30,100 in commissions for their outside salespersons. The cost was recorded in 2018 when the commissions were paid and Commission Expense was debited and Cash credited for the full amount. The error was not discovered until late in 2018 while reconciling year-end expenses for 2018. The tax rate for both years was 40%. What is the proper journal entry to correct the error for 2018?

A) $$\begin{array} { | c | r | r | } \hline \text { Retained Earnings } & 18,060 \\\hline \text { Taxes Receivable } & 12,040 \\\hline \text { Commission Expense } & & 30,100 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Retained Earnings } & 30,100 & \\\hline \text { Commission Expense } & & 30,100 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Commission Expense } & 30,100 & \\\hline \text { Taxes Payable } & & 12,040 \\\hline \text { Retained Earnings } & & 18,060 \\\hline\end{array}$$
D) No entry required. The error has self-corrected.