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Sima Corporation reports the following information: Correction of understatement of depreciation expense in prior years, net of tax $$430,000,$ Dividends declared $320,000,$ Net income $1,000,000$ and Retained earnings, $1/1/2020,$ as reported $2,000,000.$ Sima should report retained earnings, $1/1/2020,$ as adjusted at:

a$.$ $$1,570,000.$

b$.$ $$3,110,000.$

c$.$ $$2,000,000.$

d$.$ $$2,430,000.$

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