Cullumber Corp. is a calendar-year corporation whose financial statements for 2022 and 2023 included errors as follows: Year Ending Inventory Depreciation Expense 2022 $36300 overstated $29500 overstated 2023 11900 understated 10500 understated Assume that purchases were recorded correctly and that no correcting entries were made at December 31, 2022 or December 31, 2023. Ignoring income taxes, by how much should Cullumber's retained earnings be retrospectively adjusted at January 1, 2024? Select answer from the options below $5400 decrease $2700 increase $10800 increase $30900 increase