2018 2019 200 110 1,250 500 115 550 (55) 66 (50) 110 60 100 100 150 1,000 (100) Adjusted Trial Balance for the year ended December 31, 10001 Cash in hand 10002 Cash at bank 10003 Trade receivables 10004 Allowance for doubtful accounts 10005 Prepaid rent 10006 Prepaid supplies 10007 Inventory 10008 Land 10009 Building 10010 Accumulated Depreciation for Building 10011 Long-Term Investments 20001 Trade payables 20002 Zakat payable 20003 Employee accruals 20004 Materials accruals 20005 Services accruals 20006 Accrued electricity 20007 Accrued water charges 20008 Other accruals 20009 Long-Term Loan from bank 30001 Share capital 30002 Retained earnings 30003 Dividend declared 40001 Revenue 40002 Cost of revenue 40003 G and A Employee salary 40004 G and A Employee allowances 40005 G and A Deprecation Expenses 40006 G and A Rent Expenses 40007 G and A Utilities (water and electricity) 40008 G and A Bad debt expense 40009 Zakat expense 40009 S and D Advertisment expenses 40011 Dividend received (550) (100) (100) (100) (150) (50) 310 1,165 1,000 (300) 1,000 (385) (110) (110) (110) (165) (55) (55) (55) (850) (100) (1,730) (50) (50) (230) (100) 550 (9,000) 6,350 150 (9,070) 7,185 165 220 200 100 200 60 200 50 100 60 53 220 55 110 66 (100) Using the information in the adjusted trial balance 2018 & 2019, prepare the statement of retained earnings for the year ending December 31, 2019