At the beginning of 2013, Eva Event Service had the following normal balances in its accounts:

Account	Balance
Cash	$33,600
Accounts receivable	18,900
Accounts payable	10,400
Common stock	29,200
Retained earnings	12,900

The following events apply to Eva Event Service for 2013:

1.	Provided $71,800 of services on account.
2.	Incurred $3,000 of operating expenses on account.
3.	Collected $46,700 of accounts receivable.
4.	Paid $35,700 cash for salaries expense.
5.	Paid $12,060 cash as a partial payment on accounts payable.
6.	Paid an $9,400 cash dividend to the stockholders.

Retained Earnings

Debit			Credit
			Bal.
cl Bal.			.cl Bal
cl Bal.
			Bal.

The bal is all needed to fill in.