\begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ ADVENTURE TRAVEL } \\ \hline \multicolumn{2}{|c|}{ Statement of Retained Earnings } \\ \hline \multicolumn{2}{|c|}{ For Month Ended April 30 } \\ \hline Retained earnings, April 1 & $ \\ \hline & \\ \hline & \\ \hline & \\ \hline Retained earnings, April 30 & $ \\ \hline \hline \end{tabular}