Exercise 13-18 (Algo) Preparing a statement of retained earnings with prior period adjustment LO C3 The following information is from Amos Company for the current year ended December 31 . a. Retained earnings at December 31 of the prior year (before discovery of an error) was $851,000. b. Amos discovered this year that it forgot to record depreciation expense of $37,600 (net of tax benefit) two years ago. c. Cash dividends declared and paid in the current year were $25,000. d. Reported $212,000 of net income in the current year. Prepare a statement of retained earnings for Amos Company for the current year. Note: Amounts to be deducted should be indicated with a minus sign