Please help with creating a corrected 2021 multi-step income statement with EPS disclosure and a 2021 retained earnings statement and in good form with the information below.

Remesh Corporation prepared the following income statement and statement of retained earnings for the year ended December 31, 2021. Sales (net) $ 206,000 Less: Selling Expenses (20,600) Net sales $ 185,400 Add: Interest Revenue 2,400 Add: Gain on sale of equipment 3,600 Gross Sales Revenue $ 191,400 Less: Cost of operations: Cost of goods sold $ 126,100 Correction of overstatement in last years income because of error, $5,500 (net of tax credit) 3,850 Dividend costs ($.50 per share for 8,000 common shares) 4,000 Unusual loss due to a hurricane, $6,400 (net of tax credit) 1,920 (135,870) Taxable Revenues 55,530 Less: Income tax on income from continuing operations 16,659 Net Income 38,871 Miscellaneous Deductions Loss from operations of discontinued Division L, $3,600 (net of tax credit) 1,080 Administrative expenses 17,650 (18,730) Net Revenues $ 20,141 Beginning retained earnings $ 59,300 Add: Gain on sale of Division, $4,500 (net of taxes) 3,150 Recalculated retained earnings $ 62,450 Add: Net Revenues 20,141 $ 82,591 Less: Interest Expense (3,310) Ending retained earnings $ 79,281 Dollars in thousands For Year Ended December 31, 2021 Remesh Corporation December 31, 2021 Expense and Profit Statement Remesh Corporation Retained Revenues Statement Dollars in thousands The preceding account balances are correct but have been incorrectly classified in certain instances. Assume an income tax rate of 30% for all items. Instructions: Prepare a corrected 2021 multiple-step income statement with EPS disclosure and a 2021 retained earnings statement and in good form. Before preparing the 2021 retained earnings statement, determine the correct balance as of the beginning of the year.