Coronado Company started operations on January 1, 2015, and has used the FIFO method of inventory valuation since its inception. In 2021, it decides to switch to the average-cost method. You are provided with the following information. 2015 2016 2017 2018 2019 2020 Net Income Under FIFO Under Average-Cost $109,100 $99,300 65,800 60,400 84,300 75,000 118,400 127,400 300,300 289,800 308,600 313,500 Retained Earnings (Ending Balance) Under FIFO $103,400 146,000 240,300 353,700 645,300 728,000 (a) What is the beginning retained earnings balance at January 1, 2017, if Coronado prepares comparative financial statements starting in 2017? Retained earnings, January 1 $ (b) What is the beginning retained earnings balance at January 1, 2020, if Coronado prepares comparative financial statements starting in 2020? Retained earnings, January 1 $ (c) What is the beginning retained earnings balance at January 1, 2021, if Coronado prepares single-period financial statements for 2021? Retained earnings, January 1 $ (d) What is the net income reported by Coronado in the 2020 income statement if it prepares comparative financial statements starting with 2018? 2018 2019 2020 Net Income $ $ $