a is answered already, answer b please

Windsor Service had the following financial information at the end of 2022 1/1/22 2022 12/31/22 Accounts Payable $19,000 Accounts Receivable 25,000 Advertising Expense $1,000 Cash 16,000 Common Stock 15,000 Dividends 9,000 Equipment 38,000 Notes Payable 20,000 Rent Expense 3,500 Retained Earnings $6,000 Salaries and Wages Expense 20,000 Service Revenue 55,000 Utilities Expense 2,500 WINDSOR SERVICE Income Statement For the Year Ended December 31, 2022 Revenues Service Revenue 55000 Expenses Advertising Expense $ 1000 i Rent Expense 3500 i Salaries and Wages Expense 20000 i Utilities Expense 2500 i Total Expenses 27000 Net Income/(Loss) 28000 (b) Prepare a 2022 retained earnings statement for Windsor Service. (List items that increase retained earnir WINDSOR SERVICE Retained Earnings Statement $ $