Presented below the financial information related to Robert Company Unreleased loss on non-trading securities $140,000 Net income 200,000 Gain on corrections errors from previous years 10,000 Dividend revenue 3,000 Income from operations 260,000 Selling and administrative expenses 600,000 Interest expenses 3,000 Dividends declared and paid 20,000 Retained earnings, beginning 50,000 Compute the retained earnings statement according to IFRS requirements