Part $2.$ Statement of Changes in Stockholders' Equity and PPA Journal Entry $(11$ points$)$ Use the following current fiscal year information for Raider Company to fill in the changes to the $($Partial$)$ Statement of Changes to Stockholders' Equity for $2022.$ Raider has a tax rate of $30\%$ in all years.

Raider reported a Net Income of $$105,000,$ which is calculated correctly.

Raider recognized dividend revenue of $$30,000,$ declared dividends of $$15,000,$ but only paid $$10,000$ in dividends.

Raider changed from one accounting principle to another and calculated a pre$-$tax cumulative effect of a decrease in revenues for prior years of $$78,000.$

Raider changed their estimate of bad debts from $3\%$ to $4\%.$ If Raider had used the $4\%$ in the past, bad debt expenses would be $$180,000$ higher $($pre$-$tax$).$

Raider discovered an error had been made in recorded past depreciation on a building. The building was original purchased for $$1,000,000$ on April $1,2014.$ The salvage value was estimated at $295,000.$ The bookkeeper had used an estimated useful life of $30$ instead of the correct $20$ years.

Raider had $$3,000$ in unrealized holding gains on trading securities$.$

Raider had $$54,000$ in unrealized loss on hedging transactions.

Provide the journal entry that Raider will do to correct the error. Good journal entry format is required. $(4\mathrm{.}5$ points$)$

You must use correct format, linage, and titles $($abbreviations are allowed, indicate net of tax when ded$).(6\mathrm{.}5$ points$)$

$\backslash$table$[[,\backslash$table$[[$Retained$],[$Earnings$]],\backslash$table$[[$Accumulated Other$],[$Comprehensive$],[$Income$]]],[$Beginning Balance,$$1,200,000,$$$168,000$