C Co. reported a retained earnings balance of $260,000 at December 31, 2017. In September 2018, C determined that insurance premiums of $33,000 for the three-year period beginning January 1, 2017, had been paid and fully expensed in 2017. C has a 30% income tax rate. What amount should C report as adjusted beginning retained earnings in its 2018 statement of retained earnings? Multiple Choice d b ad $283,100. A B) $271,000. C) D) ni $275,400. $282,000