Part $2.$ Statement of Changes in Stockholders' Equity and PPA Journal Entry

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

You must use correct format, linage, and titles abbreviations are allowed, indicate net of tax when needed$).$