At January 1,2023 , Swifty Corp. reported retained earnings of $2.70 million. In 2023 , Swifty discovered that 2022 depreciation expense was understated in error by $441,000. In 2023 , net income was $803,000 and dividends declared were $207,000. The tax rate is 25%. Swifty follows ASPE and the future taxes method of accounting for income taxes. (a) Prepare a 2023 statement of retained earnings for Swifty. (List items that increase adjusted retained earnings first.) ana miea Attempts: 0 of 2 used Using multiple attempts will impact your score. 25% score reduction after attempt 1