Which of the following should be reported as an adjustment to retained earnings? 
Definitions:
Estimated Regression Equation
A formula that models the relationship between dependent and independent variables, predicting the dependent variable's values.
Sales Data
Represents the record of all sales transactions within a specific period, used for analysis and forecasting.
Advertising Data
Information collected from various sources regarding the performance, outcomes, and strategies of advertising campaigns.
Point Estimate
The value of a point estimator used in a particular instance as an estimate of a population parameter.
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