Marigold Company started operations on January 1, 2012, and has used the FIFO method of inventory valuation since its inception. In 2018, it decides to switch to the average-cost method. You are provided with the following Retained Earnings (Ending Balance) Net Income Under FIFO $93,000 75,100 94,100 127,400 293,300 325,900 Under Average-Cost $84,000 70,300 84,300 137,300 282,800 330,600 Under FIFO 2012 2013 2014 2015 2016 2017 $96,500 149,900 252,800 342,000 598,900 765,900 (a) What is the beginning retained earnings balance at January 1, 2014, if Marigold prepares comparative financial statements starting in 2014? Retained earnings, January 1 (b) What is the beginning retained earnings balance at January 1, 2017, if Marigold prepares comparative financial statements starting in 20177 Retained earnings, January1 (c) What is the beginning retained earnings balance at January 1, 2018, if Marigold prepares single-period financial statements for 2018? anuary1 (d) What is the net income reported by Marigold in the 2017 income statement if it prepares comparative financial statements starting with 2015