Climate Control Systems Co. offers its services to residents in the Spokane area. Selected accounts from the ledger of Climate Control Systems for the fiscal year ended December 31, 2018, are as follows: Retained Earnings Dividends Dec. 31 35,200 Jan. 1 (2018) 672,300 Mar. 31 8,800 Dec. 31 35,200 Dec. 31 352,000 June 30 8,800 Sept. 30 8,800 Dec. 31 8,800 Income Summary Dec. 31 Dec. 31 1,010,200 658,200 Dec. 31 352,000 Prepare a retained earnings statement for the year. Climate Control Systems Co. Retained Earnings Statement For the Year Ended December 31, 2018