The following information is available for Amos Company for the year ended December 31, 2017 a. Balance of retained earnings, December 31, 2016, prior to discovery of error, $868,000. b. Cash dividends declared and paid during 2017, $26,000. c. It neglected to record 2015 depreciation expense of $40,600, which is net of $7,200 in tax benefits. d. The company earned $206,000 in 2017 net income. Prepare a 2017 statement of retained earnings for Amos Company. (Amounts to be deducted should be indicated with a minus sign.)