For the year ended December 31, 2017, ABC Inc. reported the following:

Net income $400,000

Common share dividend declared 20,000

Unrealized holding loss, net of tax 10,000

Retained earnings, beginning balance (unadjusted) 900,000

Common stock 200,000

Prior period adjustment (net of tax), Jan. 1, 2020 225,000

Accumulated Other Comprehensive Income,

Beginning Balance 30,000

1) Prepare the statement of retained earnings for year ended december 31, 2017

2) Determine ABC Inc comprehensive income for the year ended december 31, 2017