The Company states: "The amount of revenue we recognize upon point redemption is based on a blend of historical funding rates and is impacted by our estimate of 'breakage' for points that members will never redeem." If the Company had estimated a higher level of breakage in the prior to December 31, 2021, the December 31, 2021 retained earnings balance would be ____________ that reported by the Company. a. greater than b. less than c. the same as