Gardines, Inc reported a retained earnings balance of 5190,000 at. December 31,2026 . In June 2027 . Gardiner divcovered that merchandsee costing $50.000 had not the correcting joumal entry net of tax was recoeded, what amount should Gardiner report as adjusted beginning retained earnings in its 2027 statement of retained earnings? Select one: a. $230000 b. $240000 c. $166,000 d. $246,000 e. $214,000