Presented below are the comparative income and retained earnings statements for Sage Inc, for the years 2025 and 2026. The following additional information is provided: 1. In 2026, Sage Inc. decided to switch its depreciation method from sum-of-the-years' digits to the straight-line method. The assets were purchased at the beginning of 2025 for $91,500 with an estimated useful life of 4 years and no salvage value. (The 2026 income statement contains depreciation expense of $27,450 on the assets purchased at the beginning of 2025.) 2. In 2026, the company discovered that the ending inventory for 2025 was overstated by $22.000; ending inventory for 2026 is correctly stated Prepare the revised retained earnings statement for 2025 and 2026, assuming comparative statements. (Ignore income taxes.)