Partial listing of accounts Dr. (Cr.) The following is a partial listing of the accounts for Brown Company for the year ended December 31, 2020, in alphabetical order. B (Click the icon to view the partial listing of accounts.) (Click the icon to view the facts.) Required Income Statement For the year ended December 31, 2020 Sales $ 4,658,000 Common shares $ (2,050,000) 3,772,000 77,000 Gross profit Cost of goods sold Depreciation expense Dividends declared Employee wages and benefits Loss from discontinued operations before tax Marketing and advertising expenses Retained earnings, January 1, 2020 Sales Income before income taxes 170,000 956,000 111,000 640,000 (441,000) (4,658,000) 314,000 Income tax expense Income from continuing operations Facts Loss from discontinued operations Utilities expense Net income Print Done During the year, the company issued shares for proceeds of $430,000. In addition, the company had a change in depreciation policy that required a retroactive adjustment which increased the prior year's depreciation expense by $60,000. Brown pays income tax at the rate of 40%. Assume that all of the above items except for retained earnings are before tax. Choose from any list or enter any number in the input fic