please give me correct answera of a$,$b and c as well

Moncton Developments Ltd. decided to change from the declining-balance method of depreciation to the straight-line method effective 1 January 2022. This change will be implemented retrospectively. The following information was provided. Year 2018* 2019 2020 2021 *First year of operations. Net income as reported (58200) 57400 36400 85000 Excess of declining balance depreciation over straight line depreciation 8400 25200 21000 1 1800 The company has a Dec 31 " year-end. The tax rate is 20%. No dividends were declared until 2022, $39,200 of dividends were declared and paid in Dec 2022. Income for 2022, calculated using the new accounting policy, was $206,400 alter income tax. Required: a) Calculate the earnings correction that Moncton Developments Ltd, must show in the 2022 financial statements. b.) prepare the 2022 entry to record the change in accounting policy. c.) present the retained earnings reconciliation that would appear on Moncton development's statement of changes in equity.