The following information is from Amos Company for the current year ended December $31.$

a$.$ Retained earnings at December $31$ of the prior year $($before discovery of an error$)$ was $$861,000.$

b$.$ Amos discovered this year that it forgot to record depreciation expense of $$51,600($net of tax benefit$)$ two years ago.

c$.$ Cash dividends declared and paid in the current year were $$25,000.$

d$.$ Reported $$223,000$ of net income in the current year.

Prepare a statement of retained earnings for Amos Company for the current year.

Note: Amounts to be deducted should be indicated with a minus sign.

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