I need help on s1-13

Centerpiece Arrangements has just completed operations for the year ended December 31, 2018. This is the third year of operations for the company. The following data have been assembled for the business: $ 4,500 $ 46,000 Insurance Expense Salaries Expense Service Revenue 70,000 17,600 Accounts Payable Utilities Expense Office Supplies 1,400 1,700 16,000 Dividends Rent Expense 4,800 Accounts Receivable Common Stock 9,000 8,000 Cash 7,200 Equipment 12,100 Retained Earnings, January 1, 2018 5,100 S1-12 Preparing the income statement Prepare the income statement of Centerpiece Arrangements for the year ended December 31, 2018. S1-13 Preparing the statement of retained earnings Prepare the statement of retained earnings of Centerpiece Arrangements for the ended December 31, 2018. year