Bramble Corp. began operations in 2014. During the years 2014-2016, it reported net income and declared dividends as follows. Net income Dividends declared 2014 $ 26,000 $-0- 2015 115,000 -0- 2016 221,000 57,000 During 2017, Bramble Corp.: . discovered that it had failed, in 2015, to record $ 34,000 in depreciation on equipment in one of its warehouses. changed, on January 1,2017, from the average cost to the FIFO method of accounting for its inventory. If Bramble Corp. had applied the FIFO method to it inventory in prior years, cumulative net income (before tax) would have been $ 16,000 lower than originally reported. . reported income before income tax expense of $ 440,000. . declared and paid dividends to common shareholders of $ 83,000. Bramble's effective income tax rate for all years was 40%. Prepare a 2017 retained earnings statement for Bramble Corp. (List items that increase retained earnings first.) BRAMBLE CORPORATION Retained Earnings Statement V > $