Roger Company's preliminary income statement for 2021 and its reported income statement for 2020 are given below. 2021 2020 Sales Revenues $ 1,365,000 $ 1,320,000 Cost of Goods Sold S (675,000) $ (637,500) Gross Profit $ 690,000 $ 682,500 Depreciation $ (172,500) $ (172,500) Other Expenses $ (162,000) $ (153,000) Net Income $ 355.500 $_357.000 Roger's records reveal the following information: (1) Roger failed to accrue $10,000 of salary expense at the end of 2020. The salary expense was recorded as paid in 2021. (2) On 1/1/19, Roger purchased a machine for $200,000. Although the machine was expected to have an eight-year life, it was erroneously expensed in recording the purchase. The appropriate depreciation method for this machine is double-declining-balance with no residual. (3) At the end of 2021, Roger decided to change its inventory costing method from the average costing method to the FIFO costing method. An analysis of the accounting records provides the following cost of goods sold amounts under average cost and FIFO: Year 2019 2020 2021 Average FIFO $ 645,000 $ 615,000 $ 637,500 $ 630,000 $ 675,000 $648,000 (4) Roger acquired a machine on 1/3/19 for $110,000 and estimated its useful life to be 6 years with a salvage value of $20,000. In 2021, after the preliminary statements were prepared, Roger realized that the machine could be used for an additional 5 years, but that the salvage value at the end of that time would probably be only $10,000. Straight-line depreciation is being used. Required: A. Prepare the necessary journal entries at December 31, 2021, to record the above information. B. Prepare new comparative income statements to reflect the adjustments required (1) through (4) above. You may ignore income taxes. C. Retained earnings reported for the end of 2020 was $2,409,000 and at the end of 2019 was $2,112,000. Dividends of $60,000 were declared in each year. Prepare comparative statements of retained earnings for Roger Company for 2021 and 2020, reflecting appropriate adjustments from items (1)-(4) above, ignoring income taxes