Refer to Exercise 20-30. Assume that the detailed information for 2013 and 2014 is not available. During 2015, dividends of $20,000 were paid (compared to dividends of $16,500 in both 2013 and 2014). Based on this information, prepare the retained earnings statement for 2015. (Note: Do NOT prepare the comparative retained earnings statements for 2013 and 2014.) The December 31, 2014, Retained Earnings balance as reported using LIFO was $290,000.