Coronado Corporation began operations on January 1, 2022. During its first 3 years of operations. Coronado reported net income and declared dividends as follows The following information relates to 2025 . Income before income tax Prior period adjustment: understatement of 2023 depreciation expense (before taxes) Dividends declared (of this amount, $25,500 will be paid on Jan. 15, 2026) Effective tax rate $244,800 25,500 102,000 Prepare a 2025 retained earnings statement for Coronado Corporation. (List items that increase adjusted retained earnings (irst.) CORKUNADU CORPORZILUN Retained Earnings Statement For the Year Ended December 31,2025 & Correction for Depreciation Error Balance, January 1. as Adjusted Add : : Net income / (Loss) Less : Dividends Declared Ealance, December 31 Coronado Corporation began operations on January 1, 2022. During its first 3 years of operations. Coronado reported net income and declared dividends as follows The following information relates to 2025 . Income before income tax Prior period adjustment: understatement of 2023 depreciation expense (before taxes) Dividends declared (of this amount, $25,500 will be paid on Jan. 15, 2026) Effective tax rate $244,800 25,500 102,000 Prepare a 2025 retained earnings statement for Coronado Corporation. (List items that increase adjusted retained earnings (irst.) CORKUNADU CORPORZILUN Retained Earnings Statement For the Year Ended December 31,2025 & Correction for Depreciation Error Balance, January 1. as Adjusted Add : : Net income / (Loss) Less : Dividends Declared Ealance, December 31