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Splish Corporation has retained earnings of $681, 500 at January 1, 2017. Net income during 2017 was $1, 434, 800, and cash dividends declared and paid during 2017 totaled $81, 300. Prepare a retained earnings statement for the year ended December 31, 2017. Assume an error was discovered: land costing $88, 800 (net of tax) was charged to maintenance and repairs expense in 2014. (List items that increase retained earnings first.)