Current Attempt in Progress The adjusted trial balance of Skysong, Inc. at December 31, 2019, includes the following accounts: Common Stock $17,100, Dividends $7,000, Service Revenue $36,600, Salaries and Wages Expense $15,100, Insurance Expense $2,600, Rent Expense $3,900, Supplies Expense $1,000, and Depreciation Expense $1,200. The balance in Common Stock is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $12,800 for the year and Retained Earnings is $7,700 on January 1. (List items that increase owner's equity first.) Skysong,Inc. Retained Earnings Statement $