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).) 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