Information pertaining to the Hearn Corporation is given below: Dec. 31. 20x3 Dec. 31, 20x2B RE +NI - Dividends E. Total Assets $474815 $435339 Total Liabilities $290387 $ 204569 BRE=ERN-NI + Divide Common Shares $43117 Retained Earnings ? QUI ? .. If during 20x3, $21216 dividends were paid by the corporation and no net income was earned, what is the 20x3 opening retained earnings amount? Select one: a. $ 187653 b. $ 141311 C. $ 120095 x O d. $ 230770 Your answer is incorrect. The correct answer is: $ 187653