The Chippewa Company decided to change from FIFO to Weighted Average late in Year 20X3. Year 201 was the first year of operations. The Statement of Retained Earnings for year-end 12/31/3 shows two columns, 202 and 203 What amount will be shown in the 202 column on the "Adjustment for cumulative effect..." line? Select one: a. $30,000 b. $50,000 c. $70,000 d. $20,000 e. $90,000 Clear my choice