Exar Landon Corporation was organized on January 2, 2008, with the investment of $100,000 by each of its two stockholders. Net income for its first year of business was $85,200. Net income increased during 2009 to $125,320 and to $145,480 during 2010. Landon paid $20,000 in dividends to each of the two stockholders in each of the three years. Renuired Ps.pare a statement of retained earnings for the year ended December 31, 2010