"In arranging this transfer, Jeroboam thought to appeal to the imagination of the Israelites by setting before them some visible representation to symbolize the presence of the invisible God. Accordingly he caused to be made two calves of gold, and these were placed within shrines at the appointed centers of worship. In this effort to represent the Deity, Jeroboam violated the plain command of Jehovah: “Thou shalt not make unto thee any graven image.... Thou shalt not bow down thyself to them, nor serve them.” Exodus 20:4, 5 . PK 100.1"
"Thou shalt not make unto thee any graven image, or any likeness of any thing that is in heaven above, or that is in the earth beneath, or that is in the water under the earth:"
EGW directly quotes Exodus 20:4,5 in relation to Jeroboam's actions.
"Whereupon the king took counsel, and made two calves of gold, and said unto them, It is too much for you to go up to Jerusalem: behold thy gods, O Israel, which brought thee up out of the land of Egypt."
EGW describes Jeroboam's actions of creating golden calves, which is directly described in 1 Kings 12:28.
"So strong was Jeroboam's desire to keep the ten tribes away from Jerusalem that he lost sight of the fundamental weakness of his plan. He failed to take into consideration the great peril to which he was exposing the Israelites by setting before them the idolatrous symbol of the deity with which their ancestors had been so familiar during the centuries of Egyptian bondage. Jeroboam's recent residence in Egypt should have taught him the folly of placing before the people such heathen representations. But his set purpose of inducing the northern tribes to discontinue their annual visits to the Holy City led him to adopt the most imprudent of measures. “It is too much for you to go up to Jerusalem,” he urged; “behold thy gods, O Israel, which brought thee up out of the land of Egypt.” 1 Kings 12:28 . Thus they were invited to bow down before the golden images and adopt strange forms of worship. PK 100.2"
"Whereupon the king took counsel, and made two calves of gold, and said unto them, It is too much for you to go up to Jerusalem: behold thy gods, O Israel, which brought thee up out of the land of Egypt."
Ellen White directly references 1 Kings 12:28 in this passage.
"And when the people saw that Moses delayed to come down out of the mount, the people gathered themselves together unto Aaron, and said unto him, Up, make us gods, which shall go before us; for as for this Moses, the man that brought us up out of the land of Egypt, we wot not what is become of him. And Aaron said unto them, Break off the golden earrings, which are in the ears of your wives, of your sons, and of your daughters, and bring them unto me. And all the people brake off the golden earrings which were in their ears, and brought them unto Aaron. And he received them at their hand, and fashioned it with a graving tool, after he had made it a molten calf: and they said, These be thy gods, O Israel, which brought thee up out of the land of Egypt. And when Aaron saw it, he built an altar before it; and Aaron made proclamation, and said, To morrow is a feast to the Lord. And they rose up early on the morrow, and offered burnt offerings, and brought peace offerings; and the people sat down to eat and to drink, and rose up to play."
EGW draws a parallel between Jeroboam's golden calves and the golden calf incident in Exodus 32, highlighting the danger of idolatry and the Israelites' familiarity with such symbols from their time in Egypt.