please help with wrong answers

Retained Earnings Statement Rolt Company began 2016 with a $100,000 balance in retained earnings. During the year, the following events occurred: 1. The company earned net income of $73,000. 2. A material error in net income from a previous period was corrected. This error correction increased retained earnings by $8,260 after related income taxes of $3,540. 3. Cash dividends totaling $13,000 and stock dividends totaling $18,000 were declared. 4. One thousand shares of callable preferred stock that originally had been issued at $105 per share were recalled and retired at the beginning of 2016 for the call price of $115 per share. 5. Treasury stock (common) was acquired at a cost of $24,000. State law requires a restriction of retained earnings in an equal amount. The company reports its retained earnings restrictions in a note to the financial statements. Required: 1. Prepare a statement of retained earnings for the year ended December 31. 2016