The Chippewa Company decided to change from FIFO to Weighted Average late in Year 203. Year 201 was the first year of operations. The Statement of Retained Eamings for year-end 12/31/3 shoys two columns, 202 and 203 What amount will be shown in the 202 column on the "Retained Earnings, Jan, 1 , as adjusted" line? Select one: a. $30,000 b. $155,000 c $70,000 d. $100,000