what is the answer for question 30 and 31 plz

WALSH elecmid-1695 FIFO (OM Weighted Average (New) Net Income 20x1 90.000 Net Income 20x2 105,000 15.000 Net Income 20x3 250 000 200.000 70,000 The Chippens Company decided to change from FF to Weighted Average leta 20 was the first year of operation. The statement of Retained Tagore 2017 show two Bolumns 20 and 2000: 20x2 20x3 Retained Earnings, Jan 1. previously reported Adjustment for cumulative effect on prior years at applying charge retrospectively Retained Earnings, Jan 1, as usted Net Income Retained Earrings, Dec. 31 What amount will be shown in the 2012 column on the stained tamnings. Dec. 31 Ine? Select one @ $105,000 Ob 5155.000 0 $85,000 e d. 5175.000 O $195,000 31 Indicate the proper accounting treatment for a correction of an error out of Selest one a Accounted for prospectively b Accounted for retrospectively Son