Information pertaining to the Hearn Corporation is given below: Dec. 3, Dec. 31, 20x3 20x2 Total Assets $477760 $ 448558 Total Liabilities Common $41247 Shares Retained Earnings $289074 S 205131 2 If during 20x3, $20062 dividends were paid by the corporation and no net income was earned, what is the 20x3 opening retained earnings amount? Select one a. $167501 b. $ 127377 c. $147439 d. $ 243427