As of December 31 of the current year, Armani Company's records show the following.
Cash $ 10,800
Accounts receivable 9,800
Supplies 6,800
Equipment 5,800
Accounts payable 12,600
Common stock 14,800
Retained earnings, December 31, prior year 3,800
Retained earnings, December 31, current year 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

Required:
Prepare the statement of retained earnings for Armani Company for the current year ended December 31.