Brave, Inc. is a calendar-year corporation whose financial statements for 2021 and 2022 included errors as follows: Year Ending Inventory Depreciation Expense 2021 $162,000 overstated $135,000 overstated 2022 54,000 understated 45,000 understated Assume that purchases were recorded correctly and that no correcting entries were made at December 31, 2021, or at December 31, 2022. Ignoring income taxes, by how much should Brave's retained earnings be retroactively adjusted at January 1, 2023? ( )