Moon Corporation reports the following information: Correction of understatement of depreciation expense in prior years, net of tax $ 1,290,000, Dividends declared 960,000, Net income 3,000,000 and Retained earnings, 1/1/20, as reported 6,000,000. Moon should report retained earnings, 1/1/20, as adjusted at: O a. $9,330,000. O b. $7,290,000. O c. $4,710,000. O d. $6,000,000.