As of December 31, 2019, Armani Companys financial records show the following items and amounts.

Cash		$	10,800
Accounts receivable			9,800
Supplies			6,800
Equipment			5,800
Accounts payable			12,600
Common stock			14,800
Retained earnings, Dec. 31, 2018			3,800
Retained earnings, Dec. 31, 2019			5,800
Dividends			13,800
Consulting revenue			34,600
Rental revenue			23,600
Salaries expense			20,800
Rent expense			12,800
Selling and administrative expenses			8,800

Prepare a year-end statement of retained earnings for Armani Company. ARMANI COMPANY Statement of Retained Earnings For Year Ended December 31, 2019 Retained earnings, December 31, 2018 Retained earnings, December 31, 2019