Gordon Company started operations on January 1, 2009, and has used the FIFO method of valuation since its inception. In 2014, it decides to switch to the average cost method. You a provided with the following information. (a) What is the beginning retained earnings balance at January 1, 2011, if Gordon prepares comparative financial statements starting in 2011? (b) What is the beginning retained earnings balance a: January 1, 2014, it Gordon prepares comparative financial statements starting m 2014? (c) What is the beginning retained earnings balance at January 1, 2015, if Gordon prepares period financial statements for 2015? (d) What s the net income reported by Gordon in the 2014 income statement if it prepares comparative financial statements starting with 2012