At December $31,200$C$.,$ Uucia Company reported Retained Earnings of $$20,000000$ In $20002,$ Lucla determined that $20$ ck $1$ amortiration expeme was understated by $$1,$$$00,000$ in $20033,$ ret income was $$6\mathrm{.}900,000$ and dividerdi dedured were $$2\mathrm{.}2$:$0000$ The compary's tax rate is $200.$ Lucla haves comparative income statements and statements of stoditolder's equity for $202$ and $203.$

Which of the following statements is true regarding the reporing for this errer on Lucia Compary's conparative atanmerti of stockholders' equity?

No adjastment to retained earnings for $200$ C $2$ or $203$ is necewary because the ernor acrarred in $201.$

The beginning balance of $200$ C $2$ retained earnings will be harcated for the correction of the error by $$1\mathrm{.}500000.$

The beginning balance of $2003$ retained earninger will be decreased for the correction of the error by $$1500000.$

The beginning balance of $202$ retained earnings will be decreaned for the correction of the error by $51200000.$