As of December 31 of the current year, Armani Companys records show the following. Cash $ 10,000 Accounts receivable 9,000 Supplies 7,000 Equipment 4,000 Accounts payable 11,000 Common stock 14,000 Retained earnings, December 31, prior year 3,000 Retained earnings, December 31, current year 5,000 Dividends 13,000 Consulting revenue 33,000 Rental revenue 22,000 Salaries expense 20,000 Rent expense 12,000 Selling and administrative expenses 8,000. Prepare the statement of retained earnings for Armani Company for the current year ended December 31