Question 2 [11 points] Benson Inc. started business in 2011 and follows ASPE. Effective January 1, 2015, the company decided to change its method of invertory from FVFO to moving weighted wrong. The company has a December 31 your entame of declared no dividends until 2015 when $10,000 were declared and paid in December. Net Income for 2015 was calculated to be $78,000 using the morning weighted average method 2011 2012 2013 2014 90,000 30,000 B6,000 77,000 16.000 31,000 13,000 10.000 and retrospectively. Please make sure your finalera) e accurate to 2 decimal a) Prepare the statement of retained earnings for the year ended December 31, 2015 assuming that the change in accounting policy was Calculate the income tax amount for retained earnings adjusting entry. Please make sure your final answer(s) are accurate to 2 decimal places. Reporting requirement: Adjusting entry is net of tax for $ finniary 28, 2015. All accounts have normal balances