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SUNLAND CORPORATION Retained Earnings Statement v $ Assume Sunland Corporation restricted retained earnings in the amount of $65,530 on December 31, 2020. After this action, what would Sunland report as total retained earnings in its December 31, 2020, balance sheet? Total retained earnings $Sunland Corporation began operations on January 1, 2017. During its first 3 years of operations, Sunland reported net income and declared dividends as follows: Net income Dividends declared 2017 $47,700 $-0- 2018 134,300 59,800 2019 161,700 53,500 The following information relates to 2020. Income before income tax $248,700 Prior period adjustment: understatement of 2018 depreciation expense (before taxes) $31,800 Cumulative decrease in income from change in inventory methods (before taxes) $35,200 Dividends declared (of this amount, $31,800 will be paid on Jan. 15, 2021) $113,300 Effective tax rate 20 %