Getsu Inc. is a Japanese firm located in Nagoya. On January 1, 2019, the firm reported retained earnings of JPY 150,000,000. During 2019, the firm had a net loss of JPY 30,000,000 and paid dividends of JPY 15,000,000. At December 31, 2019, the firm's amount of retained earnings is Select one: O a. JPY 165,000,000. O b. JPY 105,000,000. O c. JPY 135,000,000. O d. JPY 120,000,000