If the balance sheet at 31/12/2020 has the followings:Current Liabilities $ 30,000Non-current Liabilities $ 50,000Capital Stock $ 120,000Retained earnings $ 20,000If the CPI at the 1/1 is 130, average CPI is 140 and CPI at 31/12 is 150.If you know that the adjusted value using CPPA of Total Assets is $ 240,000. The Retained Earnings using CPPA should be represented as:

a. $9,230

b. $21,538

c. $23,077

d. $20,000

the balance sheet has a stock capital balance of $ 250,000 using the historical cost. what is the current purchasing power accounting balance if the CPI at the end of year is 135, Average of year CPI us 130 and the beginning CPI is 120.

a. $250,000

b. $270,834

c. $222,222

d. $281,250