b. Cash dividends declared and paid during 2017, $13,000 c. It neglected to record 2015 depreciation expense of $36,600, which is net of $6,000 in tax benefits. d. The company earned $209,000 in 2017 net income. Prepare a 2017 statement of retained earnings for Amos Company. (Amounts to be deducted should be indicated with a minus sign.) AMOS COMPANY Statement of Retained Earnings For Year Ended December 31, 2017 Retained earnings, December 31, 2016 Prior period adjustment $ 861,000 epreciation expense error in 2015 (net of tax) Adjusted retained earnings, December 31, 2016 Add: Net income Less: Dividends Retained earnings, December 31, 2017 861,000 209,000 $ 1,070,000