Number $2$ please $-$Matador Company is preparing its $2022$ financial statements. Matador's bookkeeper has determined Income from Continuing Operations $($ICO$)$ but is not certain this number is accurate. Matador has a corporate tax rate of $30\%.$

Use the following information to determine the adjustments, if any, to ICO. $($Hint: if you are adjusting ICO, should the adjustments be pre$-$tax or net of tax?$)$ If you need to increase ICO, enter your answer as a positive number; for instance: $3000$ If you need to decrease ICO, enter your answer as a negative number; for instance: $-3000$ If you determine no change is needed to ICO; enter $0.$

Put your answers in the provided boxes.

During $2022,$ Matador declared preferred dividends of $$70,000,$ paid $$90,000$ for dividends, and received $$135,000$ for dividends on available$-$for$-$sale equity securities$.$ The bookkeeper did not include any of these when calculating ICO. Determine the adjustment to ICO. Matador has a corporate tax rate of $30\%.$

Over the past $4$ years, Matador has estimated warranty expense based on $3\mathrm{.}5\%$ of sales. On May $1,2022,$ after reviewing its most recent year end number for actual warranties paid, it decided to change this estimate to $4\mathrm{.}75\%.$ If Matador had used the $4\mathrm{.}75\%$ in the past, warranty expenses would be $$150\mathrm{.}000$ higher in prior years. During fiscal $2022,$ Matador had earned sales revenues of $$2,750,000$ of which $20\%$ were cash sales and $80\%$ were credit sales. The bookkeeper calculated warranty expenses for $2022$ using the $3\mathrm{.}5\%.$ Round answer to nearest whole dollar. Determine the adjustment to ICO. Matador has a corporate tax rate of $30\%.$