ABC Corporation reports the following information: Correction of overstatement of depreciation expense in prior years, before of tax Dividends declared, 2015 Net income for 2015 Retained earnings, 1/1/15, as reported ABC should report retained earnings, December 31, 2015 A. 128,000 B. 132,500 $5,000 2,000 100,000 30,000 0.133,000 D. 130,000