Coronado Ltd. has retained earnings of NT$723,800 at January 1, 2022. Net income during 2022 was NT$1,406,200, and cash dividends declared and paid during 2022 totaled NT$79.200. Prepare a retained earnings statement for the year ended December 31. 2022. Assume an error was discovered: Land costing NT$89,860 (net of tax) was charged to repairs expense in 2021. (List items that increase retained earnings first.) CORONADO LTD Retained Earnings Statement NT$ NT$