At January $1,2023,$ Riverbed Corp. reported retained earnings of $$3\mathrm{.}10$ million. In $2023,$ Riverbed discovered that $2022$ depreciation expense was understated in error by $$487,000.$ In $2023,$ net income was $$802,000$ and dividends declared were $$212,000.$ The tax rate is $25\%.$ Riverbed follows ASPE and the future taxes method of accounting for income taxes.

$($a$)$

Prepare a $2023$ statement of retained earnings for Riverbed. $($List items that increase adjusted retained earnings first.$)$

RIVERBED CORPORATION Statement of Retained Earnings

December $31,2023$