Prepare a 2020 retained earnings statement for Splish Corporation. (List items that increase adjusted retained earnings first.) SPLISH CORPORATION Retained Earnings Statement For the Year Ended December 31, 2020 Balance, January 1, as Reported 222100 Correction for Depreciation Error 20640 Cumulative Decrease in Income from Change in Inventory Methods 21000 Balance, January 1, as Adjusted 181940 Add v: Net Income /(Loss) 231800 413740 Less v: 115200 i Dividends Declared Balance, December 31 298540 Assume Splish Corporation restricted retained earnings in the amount of $69,160 on December 31, 2020. After this action, what would Splish report as total retained earnings in its December 31, 2020, balance sheet? Total retained earnings 2$ 229380 %24