The following information is available for Amos Company for the year ended December 31, 2015. Balance of retained earnings, December 31, 2014, prior to discovery of error, $868,000. Cash dividends declared and paid during 2015, $25,000. It neglected to record 2013 depreciation expense of $40, 600, which is net of $7, 100 in tax benefits. The company earned $209,000 in 2015 net income. Prepare a 2015 statement of retained earnings for Amos Company. (Amounts to be deducted should be indicated with a minus sign.)