Glacier Corporation discovered these errors in August of Year 3: 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 closed. The net effect on Year \#3 Beginning Retained Earnings caused by the August Year \#3 correcting journal entries was: Select one: a. $5.500 b. $6,500 c. $6,000 d. $8,500 e. $4,500