Brief Exercise 4-11 Company at December 31, 2017, includes the following accounts: Retained Earnings $17,900, Dividends $6,600, Service Revenue xpense $3,820, Supplies Expense S1,440, and Deprecation Expense S880?the balance $35,100, Salaries and Wages Expense $14,800, Insurance Expense $1,870, Rent E in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for tne year assuming net income is $10,400. (List items that increase retained earnings first.) ORIOLE COMPANY SHOW LIST OF ACCOUNTS SHOW SOLUTION