Sheridan Corporation, a private company, began operations on January 1,2020. During its first three years of operations, Sheridan reported net income and declared dividends as follows: Prepare a 2023 statement of retained earnings for Sheridan, The company follows ASPE. (List items that increase retained earnings first after ad usted balance. Enter negative amounts using either a negative sign preceding the number es - 45 or partentheses es. (45).)