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Current Attempt in Progress Crane Baleries inc, reported ratained eamings of $504,000 on December 31, 2023. For the year ended December 31, 2024, the company had profit of $140,000, and it dedared and paid dividends of $52,000. Assume the company reports under ASPE. On March 1,2024. Crane Baleries inc. discovered that the cost of Land purchased in 2023 was erroneously recorded as rent expense. The cost of the Land was $6,700. The company's year end is December 31 and the income tax rate is 20%6. Prepare a statement of retained earnings, (List items that increase restated retained earnings first)