ABC Corporation reports the following information: Correction of overstatement of depreciation expense in prior years, net of tax Dividends declared, 2015 Net income for 2015 Retained earnings, 1/1/15, as reported ABC should report retained earnings, December 31, 2015 $ 5,000 2,000 100,000 30,000 A. $123,000 B. $128,000 C. $35,000 D. $133,000