Lowell Inc. reports net income for fiscal 2014 of $4,000 million, retained earnings at the end of the year of $32,000 million, dividends during the year of $2,000 million and other transactions that increased retained earnings by $1000 million. What was the company's retained earnings balance at the start of fiscal 2014? $30,000 million $31,000 million $29,000 million