Heidi Inc. has the following shareholders' equity balances at December $31,20$x$2$:$**-**$Common shares, authorized $-$ unlimited; $800,000$ issued and outstanding: $$9,200,000**-**$Contributed Surplus $-$ Share Repurchase: $$145,000**-**$Retained Earnings: $$5,850,000****$On January $2,20$x$3,$ Heidi repurchased and cancelled $75,000$ shares for $$13\mathrm{.}50$ per share. What is the dollar adjustment to retained earnings as a result of this transaction $($ignore debits$/$credits$)?**$a$)$ $$150,000$ b$)$ $$6,500$ c$)$ $$867,500$ d$)$ $$5,000$