The Chippewa Company decided to change from FiFO to Weighted Average late in Year 20X3. Year 20X1 was the first year of operations. The Statement of Retained Earnings for year-end 12/31/X3 shows two columns, 202 and 203 : What amount will be shown in the 203 column on the "Retained Eamings, Jan. 1, as adjusted" line? Select one: a. $355,000 b. $445,000 c. $195,000 d. $155,000 e. 5175,000