The Retained Earnings balance at the end of last year was $42,000. In June of this year, well after last year's books were closed, it was found that a mistake had been made in computing depreciation expense last year. The mistake resulted in reported depreciation expense that was $4,000 too high last year. Net income for this year was $12,000; cash dividends declared and paid this year totaled $4,500. Show the computation o