Questiоn 2b. Whаt аdjustment, if аny, wоuld be repоrted to beginning retained earnings for the earliest period presented within the 2023 comparative financial statements for the effect of the change? If the adjustment decreases beginning retained earnings, present your answer below as a negative amount or in parenthesis. Note: Disregard the fact that this question is labeled as having "0 points" - this question does have points associated and you should answer this question. All parts within this question will be graded together for a combined total of 9 points.