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Selected information regarding the accounts of Mini Corporation follows: On January 1, 2022, Mini Corp. incurred repair expenses of $80,000. The bookkeeper erroneously recorded this expense as a debit to equipment and proceeded to record yearly straight-line depreciation. The assumed salvage value was SO and the estimated useful life was ten years. You are the new accountant for this business and you are in the process of preparing the 2023 financial statements when you notice that the $80,000 expenditure was recorded incorrectly and that depreciation had been recorded last year. This error is discovered prior to the recording of depreciation in 2023. The tax rate is 40%. The unadjusted balance in retained earnings at January 1, 2023 was $750,000. The company had a net income after tax of $60,000 and paid dividends of $37,500 during 2023. Required: a) Calculate the earnings correction that Mini must show in the 2023 financial statements 6) Prepare the 2023 entry to record the correction of the 2022 error.