Brief Exercise 3-10 The adjusted trial balance of Blue Spruce Corp. at December 31, 2019, includes the following accounts: Common Stock $16,400, Dividends $7,100, Service Revenue $36,700, Salaries and Wages Expense $15,000, Insurance Expense $2,800, Rent Expense $3,900, Supplies Expense $1,300, and Depreciation Expense $1,400. The balance in Common Stock is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $12,300 for the year and Retained Earnings is $8,700 on January 1. (List items that increase owner's equity first.) Blue Spruce Corp. Retained Earnings Statement $ Click if you would like to Show Work for this question: Open Show Work