Net sales $5,850,000 cost of goods sold 3,600,000 selling expenses 285,000 administrative expenses 210,000 dividend revenue 90,000 interest revenue 60,000 interest expense 135,000 write-off of goodwill due to impairment 225,000 depreciation expense omitted in 2018 315,000 dividends declared 360,000 effect on prior years of change in accounting principle (credit) 660,000 loss from operations of discontinued component of business 720,000 gain from disposal of component of business 900,000 federal tax rate of 30% on all items. prepare any journal entry required for prior period adjustment(s).