Lewis Corp. began operations in 2019. During the years 2019 through 2021, it reported net income and declared dividends as follows. Net Dividends Income Declared Year 2019 2020 2021 $21,000.00 $122,000.00 $208,000.00 $0.00 $0.00 $57,000.00 During 2022, Lewis Corp. identified the following: a) Discovered that it had failed, in 2020, to record $40,000 in depreciation on equipment in one of its warehouses. b) Changed, on January 1, 2022, from the average cost to the FIFO method of accounting for its inventory. If Lewis Corp. had applied the FIFO method to it inventory in prior years, cumulative net income (before tax) would have been $15,000 lower than originally reported. c) Reported income before income tax expense of $400,000. d) Declared and paid dividends to ordinary shareholders of $72,000. e) Lewis's effective income tax rate for all years was 40%. Instructions Prepare a 2022 retained earnings statement for Lewis Corp