Current Attempt in Progress The following is information for Riverbed Corp. for the year ended December 31, 2023: Sales revenue Unrealized gain on FV-OCI equity investments Interest income Cost of goods sold Selling expenses Administrative expenses Dividend revenue $1,320,000 44,000 7,000 792,000 66,000 50,000 18,000 Loss on inventory due to decline in net realizable value Loss on disposal of equipment Depreciation expense related to buildings omitted by mistake in 2022 Retained earnings at December 31, 2022 Loss from expropriation of land Dividends declared 4 $73,000 35,000 53,000 900,000 63,000 43,000 The effective tax rate is 25% on all items. Riverbed prepares financial statements in accordance with IFRS. The FV-OCI equity investments trade on the stock exchange_

Current Attempt in Progress The following is information for Riverbed Corp, for the year ended December 31, 2023: The effective tax rate is 25% on all iterns. Riverbed prepares financial statements in accordance with IFR5. The FV OCI equity investments trade on the stock exchango Riverbed Corp. Excerpt from Statement of Changes in Equity For the Year Ended December 31, 2023 Retained Earnings Balance, January 1, as reported Correction for Overstatement of Net income in Prior Period (Net of Tax) Retained Earnines Balance, January 1 , as restated Retained Earnings Balance, December 31