At January 1, 2023, Pronghorn Corp. reported retained earnings of $2.50million. In 2023, Pronghorn discovered that 2022 depreciation expense was understated in error by $438,000. In 2023 , net income was $806,000 and dividends declared were $210,000. The tax rate is 25%. Pronghorn follows ASPE and the future taxes method of accounting for income taxes (a) Prepare a 2023 statement of retained earnings for Pronghorn. (List items thot increase odjusted refained earnings first.) s