Data Table $ 38,000 6,000 80,000 Salaries Expense Accounts Payable Office Supplies 1,500 Dividends Insurance Expense Service Revenue Utilities Expense Rent Expense Common Stock Cash Retained Earnings, January 1, 2018 13,000 5,000 3,800 8,600 2,000 4,300 3,000 27,000 Accounts Receivable Equipment 5,000 Print Done Reference Flower Arrangements Income Statement Year Ended December 31, 2018 Revenues: $ 80,000 Service Revenue Expenses: Salaries Expense Rent Expense Insurance Expense 38,000 13,000 6,000 1,500 Utilities Expense Total Expenses 58,500 21,500 Net Income Print Done Enter any increases in retained earnings prior to the subtotal and any decreases to retained earnings below the subtot Retained Earnings, January 1, 2018 Retained Earnings, December 31, 2018