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Exercise 14-9 Newland Company reported retained earnings at December 31, 2016, of $319,000. Newland had 198,000 shares of common stock outstanding at the beginning of 2017. The following transactions occurred during 2017. An error was discovered. In 2015, depreciation expense was recorded at $71,500, but the correct 1. amount was $51,000. 2. A cash dividend of $0.55 per share was declared and paid A 10% stock dividend was declared and distributed when the market price per share was $14 per share. 3. 4. Net income was $288,000