Common stock Cash 31,700 Accounts receivable 11,200 Accumulated depreciation-equipment 8,000 Dividends 4,000 Depreciation expense 4,000 Retained earnings (beginning of the year) 35,400 These financial statement items are for Wildhorse Co. at year-end, July 31, 2025. Prepare a retained earnings statement for the year. Wildhorse C. did not issue any new stock during the year