I just need help with the 4 boxes highlighted in red

Presented below are the comparative income and retained earnings statements for Shamrock Inc. for the years 2025 and 2026. The following additional information is provided: 1. In 2026, Shamrock Inc. decided to switch its depreciation method from sum-of-the-years' digits to the straight-line method. The assets were purchased at the beginning of 2025 for $92,500 with an estimated useful life of 4 years and no salvage value. (The 2026 income statement contains depreciation expense of $27,750 on the assets purchased at the beginning of 2025.) 2. In 2026 , the company discovered that the ending inventory for 2025 was overstated by $23,400; ending inventory for 2026 is correctly stated. Prepare the revised retained earnings statement for 2025 and 2026, assuming comparative statements. (Ignore income taxes.) Prepare the revised retained earnings statement for 2025 and 2026, assuming comparative statements. (Ignore income taxes.) SHAMROCK INC. Retained Earnings Statement For the Year Ended \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & & \multicolumn{3}{|c|}{2026} & \multicolumn{3}{|c|}{2025} \\ \hline \multicolumn{2}{|c|}{ Retained Earnings, January 1, Unadjusted } & & $ & \multicolumn{2}{|c|}{111,700} & $ & & 0 \\ \hline Less /: & Correction of Error for Inventory Over & & & 23400 & i & & & 0 \\ \hline \multicolumn{2}{|c|}{ Retained Earnings, January 1, Adjusted } & & & \multicolumn{2}{|c|}{88300} & & \multicolumn{2}{|c|}{72000} \\ \hline Add : & Net Income & & & \multicolumn{2}{|c|}{85400} & & & \\ \hline Less /: & Dividends & v & & 32800 & i & & -25000 & i \\ \hline \multicolumn{2}{|c|}{ Retained Earnings, December 31} & & $ & \multicolumn{2}{|c|}{164300} & $ & & \\ \hline \end{tabular}