It is now December 31, 2022 and it was discovered that in 2021 the company incorrectly recorded too much depreciation in the amount of $15,000. The company has a tax rate of 20%. The company had retained earnings at January 1, 2022 of $220,000, profit for the year of $68,000 and declared $28,000 of dividends, with $23,000 of those being paid by December 31, 2022. Required: a) Provide the adjusting journal entry to correct the prior period error from 2021. (2.5 marks) b) Prepare the restated statement of retained earnings for December 31, 2022. (2.5 marks)