Task: Table-QA (source dataset: FinQA)

Task: 
You are given a table containing structured data and a natural language question referring to the table. Your goal is to analyze the table and provide an accurate and concise answer based on the given data.

Instructions:
1. Understand the Table: Examine the structure, headers, and data in the table. Identify relevant columns and rows related to the question.
2. Interpret the Question: Determine whether the question requires direct retrieval, aggregation, comparison, sorting, filtering, or inference.
3. Extract the Answer: Use logical reasoning and numerical operations (if necessary) to derive the correct response from the table.
4. Format the Answer: No explanation, return the answer in a structured JSON format: {"answer": <answer>}. If the question cannot be answered due to missing or ambiguous data, return a JSON response with {"answer": null}.

Table:
| Unnamed: 0                                                                                                                        | retained earnings ( in thousands )   |
|:----------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------|
| balance december 30 2017 as previously reported                                                                                   | $ 341003                             |
| cumulative effect adjustment from the adoption of new accounting standards:                                                       |                                      |
| revenue from contracts with customers ( topic 606 ) *                                                                             | 91640                                |
| financial instruments 2014overall ( subtopic 825-10 ) : recognition and measurement of financial assets and financial liabilities | 2638                                 |
| income taxes ( topic 740 ) : intra-entity transfers of assets other than inventory                                                | -8349 ( 8349 )                       |
| balance december 30 2017 as adjusted                                                                                              | 426932                               |
| net income                                                                                                                        | 345777                               |
| balance december 29 2018                                                                                                          | $ 772709                             |

Question:
what is the net effect of the adoption of new accounting standards?


pre_text: entity transfers of inventory , the income tax effects will continue to be deferred until the inventory has been sold to a third party .
cadence adopted the new standard on the first day of fiscal 2018 using the modified retrospective transition approach and recorded a cumulative-effect adjustment to decrease retained earnings in the amount of $ 8.3 million .
the cumulative-effect adjustment includes the write-off of income tax consequences deferred from prior intra-entity transfers involving assets other than inventory and new deferred tax assets for amounts not recognized under u.s .
gaap .
we anticipate the potential for increased volatility in future effective tax rates from the adoption of this guidance .
stock-based compensation in may 2017 , the fasb issued asu 2017-09 , 201ccompensation 2014stock compensation ( topic 718 ) : scope of modification accounting , 201d that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting .
cadence adopted the standard on the first day of fiscal 2018 .
the adoption of this standard did not impact cadence 2019s consolidated financial statements or the related disclosures .
cumulative effect adjustments to retained earnings the following table presents the cumulative effect adjustments , net of income tax effects , to beginning retained earnings for new accounting standards adopted by cadence on the first day of fiscal 2018 : retained earnings ( in thousands ) .
post_text: * the cumulative effect adjustment from the adoption of revenue from contracts with customers ( topic 606 ) is presented net of the related income tax effect of $ 17.5 million .
new accounting standards not yet adopted leases in february 2016 , the fasb issued asu 2016-02 , 201cleases ( topic 842 ) , 201d requiring , among other things , the recognition of lease liabilities and corresponding right-of-use assets on the balance sheet by lessees for all leases with a term longer than 12 months .
the new standard is effective for cadence in the first quarter of fiscal 2019 .
a modified retrospective approach is required , applying the new standard to leases existing as of the date of initial application .
an entity may choose to apply the standard as of either its effective date or the beginning of the earliest comparative period presented in the financial statements .
cadence adopted the new standard on december 30 , 2018 , the first day of fiscal 2019 , and used the effective date as the date of initial application .
consequently , financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods prior to the first quarter of fiscal 2019 .
cadence elected certain practical expedients permitted under the transition guidance within the new standard , which among other things , allowed cadence to carry forward its prior conclusions about lease identification and classification. .
label: 85929
qa: answer: 85929
ann_table_rows: 1
6
steps: op: minus2-1
arg1: 426932
arg2: 341003
res: 85929
program: subtract(426932, 341003)
gold_inds: table_1: the balance december 30 2017 as previously reported of retained earnings ( in thousands ) is $ 341003 ;
table_6: the balance december 30 2017 as adjusted of retained earnings ( in thousands ) is 426932 ;
exe_ans: 85929
tfidftopn: table_2: The cumulative effect adjustment from the adoption of new accounting standards: of retained earnings ( in thousands ) is ;
program_re: subtract(426932, 341003)
model_input: table_1
the balance december 30 2017 as previously reported of retained earnings ( in thousands ) is $ 341003 ;
table_6
the balance december 30 2017 as adjusted of retained earnings ( in thousands ) is 426932 ;
table_8
the balance december 29 2018 of retained earnings ( in thousands ) is $ 772709 ;