\begin{tabular}{|c|c|c|} \hline Account Titles & Dr. & Cr. \\ \hline Cash & 11,000 & \\ \hline Accounts Receivable & 7,220 & \\ \hline Prepaid Rent & 2,200 & \\ \hline Equipment & 22,850 & \\ \hline Accumulated Depreciation-Equip. & & 4,500 \\ \hline Notes Payable (due in October 2027) & & 5,900 \\ \hline Accounts Payable & & 4,500 \\ \hline Common Stock & & 21,730 \\ \hline Retained Earnings & & 7,200 \\ \hline Dividends & 3,850 & \\ \hline Service Revenue & & 15,500 \\ \hline Salaries and Wages Expense & 10,860 & \\ \hline Rent Expense & 700 & \\ \hline Depreciation Expense & 650 & \\ \hline Interest Expense & 90 & \\ \hline Interest Payable & & 90 \\ \hline Totals & 59,420 & 59,420 \\ \hline \end{tabular} Current Attempt in Progress The adjusted trial balance columns of the worksheet for Cullumber Company are as follows. Prepare an income statement. (Enter negative amounts using either a negathe sign preceding the number es:-55 or parentheses es. (55)) Prepare a retained earnings statement. (List items that increase retained earnings first.)