which of the followings is relevant to income recognition criteria

a. other than distribution to owners

b. caused by increase in assets

c. caused by depletion of assets

d. obligation on an entity

If the balance sheet at 31/12/2020 has the followings:Current Liabilities $ 50,000Non-current Liabilities $ 88,000Capital Stock $ 120,000Retained earnings $ 20,000If the CPI at the 1/1 is 130, average CPI is 140 and CPI at 31/12 is 150.If you know that the adjusted value using CPPA of Total Assets is $ 300,000. The Retained Earnings using CPPA should be represented as:

a. $23,077

b. $23,538

c. $11,230

d. $20,000