Pharoah Company offers a five$-$year warranty on its products. Pharoah previously estimated warranty costs to be $3\%$ of sales but in $2025$ revised this estimate to $1\%$ due to process and quality control improvements. Pharoah reported warranty costs of $$76800$ on $$2560000$ in $2023$ and $$91800$ on $$3060000$ in $2024.$ Sales revenue for $2025$ was $$5120000.$

What is the adjustment to Retained Earnings in $2025($ignore income tax considerations$)?$

$$113000$

$$51200$

$$61800$

$$0$