Presented below are the comparative income and retained earnings statements for Bridgeport Inc. for the vears 2020 and 2021 The following additional information is provided: 1. In 2021, Bridgeport Inc, decided to switch its depreciation method from sum-of-the-vears digits to the straight-line method. The assets were purchased at the bezinning of 2020 for 592.500 with an estimated useful life of 4 years and no salvage value. (The 2021 income statement contains depreciation expense of 527.750 on the assets purchased at the beginning of 2020 ) 2. In 2021 , the company discovered that the ending inventory for 2020 was overstated by $23,400, ending inventory for 2021 is correctly stated. Prepare the revised retained earnings statement for 2020 and 2021, assuming comparative statements. (Ignore income taxes)