Balance Inc. reports a net loss for the year of $(67) million, retained earnings at the end of the year of $27,377 million, and dividends during the year of $1,802 million.

What was the company's retained earnings balance at the start of the year?

Select one: a. $27,444 million b. There is not enough information to calculate the amount. c. $29,246 million d. $25,508 million e. $25,642 million