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Problem 4-06 a Below is die Retained Earnings account for the year 2020 for Coronado Corp. Retained earnings, January 1, 2020 $261,730 Add: Gain on sale of investments [net of tax) $45,330 Net income 88,630 Refund on litigation with government, related to the year 2017 (net of tax) 25,730 Recognition of income earned in 2019, but omitted from income statement in that year [net of tax) 29,530 189,220 450,950 Deduct: Loss on discontinued operations (net of tax) 39,130 Writeoff of goodwill (net of tax) 64,130 Cumulative effect on income of prior years in changing from LIFD to FIFO inventory valuation in 2020 (net of tax) 27,330 Cash dividends declared 36,130 166,720 Retained earnings, December 31, 2020 $284,230 (a) Prepare a corrected retained earnings statement. Coronado Corp. normally sells investments of the type mentioned above. FIFO inventory was used in 2020 to compute net income. (List items that increase adjusted retained earnings rst.)