After analyzing the data, prepare an income statement for the year ending December 31, 2022. Splish Brothers Inc. Income Statement For the Year Ended December 31, 2022 Revenues Service Revenue $ 91300 Expenses Salaries and Wages Expense $ 40900 i Rent Expense 15200 i Advertising Expense 2600 i Utilities Expense 4500 i Total Expenses 63200 i Net Income /(Loss) $ 28100 After analyzing the data, prepare a retained earnings statement for the year ending December 31, 2022. (List items that increase retained earnings first.) Splish Brothers Inc. Retained Earnings Statement For the Year Ended December 31, 2022 Retained earnings, December 31 $ Less : Add : Retained earnings, January 1 $ 70100