Below is the Retained Earnings account for the year 2025 for Acadian Corp. Retained earnings, January 1, 2025 Add: Gain on sale of investments (net of tax) Net income $41,200 84,500 Refund on litigation with government, related to the year 2022 (net of tax) 21,600 Recognition of income earned in 2024, but omitted from income statement in that year (net of tax) Deduct: $257,600 25,400 172,700 430,300 Loss on discontinued operations (net of tax) 35,000 Write-off of goodwill (net of tax) 60,000 Cumulative effect on income of prior years in changing from LIFO to FIFO inventory valuation in 2025 (net of tax) 23,200 Cash dividends declared 32,000 150,200 Retained earnings, December 31, 2025 $280,100 (b) State where the items that do not appear in the corrected retained earnings statement should be shown. BIU T T' I D E 99 OWord(s)