For Flint Limited, events and transactions during 2021-2023 included the following. The tax rate for all items is 30%. 1. Depreciation for 2022 was found to be understated by $29300. 2. A 2023 strike by the employees of a supplier resulted in a loss of $21000. 3. The inventory at December 31,2021 was overstated by $43600. 4. A 2023 flood destroyed a building that had a book value of $402700. Floods are very uncommon in that area. The effect of these events and transactions on the balance of retained earnings at January 1,2023 would be $20510. $14700. $347620. $296590