he financial statements for Goodwin, Inc. and Corr Company for the year ended December 31, 2013, prior to Goodwin's acquisition business combination transaction regarding Corr, follow (in thousands):

	Goodwin	Corr
Revenues	2700	600
Expenses	1980	400
Net Income	=$720	=$200
Retained earnings 1/1	2400	400
Net Income	720	200
Dividends	(270)	(0)
Retained earnings, 12/31	=$2850	=$600
Cash	240	220
Receivables and Inventory	1200	340
Buildings (net)	2700	600
Equipment (net)	2100	1200
Total Assets	=$6240	=$2360
Liabilities	1500	820
Common Stock	1080	400
Additional Paid in Capital	810	540
Retained Earnings	2850	600
Total liabilities & stockholders equity	=$6240	=$2360

On December 31, 2013, Goodwin issued $600 in debt and 30 shares of its $10 par value common stock to the owners of Corr to acquire all of the outstanding shares of that company. Goodwin shares had a fair value of $40 per share. Goodwin paid $25 to a broker for arranging the transaction. Goodwin paid $35 in stock issuance costs. Corr's equipment was actually worth $1,400 but its buildings were only valued at $560. Compute the consolidated retained earnings at December 31, 2013.

a) $3,450.

b) $3,425.

c) $2,800.

d) $2,850.

e) $2,825.