Glacier Corporation discovered these errors in August of Year 3: Year 1 2 Accrued Interest Depreciation Overstated Expense Not Recorded $200 600 $2,500 2,000 Assume all current items are two months in duration. Net Income for Year 2 was $18,000. Assume all errors are discovered in August of Year # 3. The Year #2 books are open. The net effect on Year #2 Beginning Retained Earnings caused by the August Year #3 correcting journal entries was: Select one: a. $4,500 b. $3,700 c. $2,700 d. $2,500 e. $2,300