please show all calculation so i can understand

decimal places.) E22-9 (L02,3) (Change in Estimate and Error; Financial Statements) Presented below are the comparative income and retained earnings statements for Denise Habbe Inc. for the years 2017 and 2018. 2018 2017 Sales $340,000 $270,000 Cost of sales 200,000 142.000 Gross profit 140,000 128.00 Expenses 88.000 Net income $ 52.000 Retained earnings (Jan. 1) $125.000 $72.000 Net income Dividends (30.000 125.000 Retained earnings (Dec. 31) $147.000 $125.000 The following additional information is provided: 1. In 2018, Denise Habbe Inc. decided to switch its depreciation method from sum-of-the-years' digits to the straight-line method The assets were purchased at the beginning of 2017 for $100.000 with an estimated useful life of 4 years and no salvage value (The 2018 income statement contains depreciation expense of $30,000 on the assets purchased at the beginning of 2017 2. In 2018, the company discovered that the ending inventory for 2017 was overstated by $24.000, ending inventory for 2018 is correctly stated. yap as a IBOR rate anu Exercises 131 Instructions Prepare the revised retained earnings statement for 2017 and 2018, assuming comparative statements. (Ignore income taxes.) C an and Enrel Listed helow are various types of accounting chang