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Sheffield Corporation, a private company, began operations on January 1, 2020. During its first three years of operations, Sheffield reported net income and declared dividends as follows: The following information is for 2023: Income before income tax Correction of prior period error: understatement of 2021 depreciation expense (before tax) Cumulative increase in prior years' income from change in inventory method (before tax) Dividends declared (of this amount, $25,000 will be paid on January 15,2024 ) Effective tax rate $320,000 41,000 51,000 100,000 40% Prepare a 2023 statement of retained earnings for Sheffield. The company follows ASPE. (List items that increase retained earnings first after adjusted balance. Enter negative amounts using either a negative sign preceding the number e.g. - 45 or parentheses e.g. (45).)