The following information is available for Amos Company for the year ended December 31, 2017.

1. Balance of retained earnings, December 31, 2016, prior to discovery of error, $858,000.
2. Cash dividends declared and paid during 2017, $22,000.
3. It neglected to record 2015 depreciation expense of $45,600, which is net of $5,900 in tax benefits.
4. The company earned $219,000 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.)