I need help starting the statement of retained earnings. I can't figure out the headings or where to start.

Panther Marine
Instructions: Using the "June 30, 2017 adjusted trial balance" information AND income statement complete the statement of retained earnings. Round all amounts to the nearest cent. The rest of the formatting is up to the student. Note that grades are based on organization and clarity of this financial statement. The only other requirements are the following items:
a. ONLY use accounts that have adjusted balances
b. Proper report title
c. Net increase or decrease in retained earnings
d. Beginning balance July 1, 2016 (Hint: this is not the same as June 30, 2016 balance)
e. Cash dividends and net income (loss)

Panther Marine Corporation
For the Years Ended June 30, 2016 and 2017
Instructions: Below are the adjusted trial balances for the years ended June 30, 2016 and 2017. The identified "changes" columns MUST be completed in order to complete the statement of cash flows (DO NOT COMPLETE greyed out cells). USE the June 30, 2017 adjusted trial balance columns to create the financial statements.
										June 30, 2016				June 30, 2017
										Adjusted				Adjusted
		Trial Balance		Changes		Trial Balance
Acct. No.	Account Title	Dr.	Cr.	Debit	Credit	Dr.	Cr
100	Cash	562,480.00				483,944.10
102	Accounts Receivable	822,633.00				755,400.00
103	Allowance for Doubtful Accounts		25,643.00				19,816.89
104	Merchandise Inventory	440,980.00				440,980.00
105	Estimated Returns Inventory	56,450.00				56,450.00
106	Office Supplies	1,250.00				1,250.00
107	Prepaid Insurance	12,500.00				10,500.00
120	Investments - Trading	45,000.00				60,000.00
121	Investments - Available for Sale	14,650.00				26,450.00
122	Investments - Held to Maturity	23,850.00				40,005.01
123	Valuation Allowance	27,000.00					35,000.00
140	Land	1,753,367.63				2,000,600.00
145	Building	1,893,723.48				1,843,723.48
146	Accumulated Depreciation - Building		1,400,000.00				1,500,000.00
151	Equipment	51,000.00				61,000.00
152	Accumulated Depreciation - Equipment		28,000.00				30,000.00
153	Office Furniture	32,500.00				22,500.00
154	Accumulated Depreciation - Office Furniture		3,500.00				4,500.00
201	Accounts Payable		1,156,000.00				1,156,000.00
202	Wages Payable		-				-
203	Interest Payable		-				-
204	Dividends Payable		-				-
205	Unearned Rent		6,000.00				4,000.00
206	Customer Refunds Payable		35,682.00				29,027.60
250	Notes Payable		12,000.00				212,000.00
251	Bonds Payable		200,000.00				400,000.00
252	Premium on Bonds Payable		-				-
253	Discount on Bonds Payable	-				-
252	Mortgage (Warehouse) Payable		248,000.00				198,000.00
300	Common Stock, $1 Par, 100,000 Authorized; 65,500 shares Issued/Outstanding		50,000.00				65,500.00
301	Paid In Capital - Excess of Par		356,000.00				356,000.00
330	Retained Earnings		2,397,969.09				2,397,969.09
331	Cash Dividends	-				100,000.00
340	Treasury Stock	38,000.00				18,000.00
341	Unrealized (Gain) Loss Available for Sale Securities	-	-			-	-
500	Sales		1,142,580.00				1,358,940.00
600	Cost of Goods Sold	450,199.00				582,159.00
700	Wage Expense (hourly workers)	489,560.00				599,500.00
701	Salaries Expense (Exempt Staff)	89,000.00				129,000.00
702	Marketing Expense	65,000.00				75,000.00
703	Travel and Entertainment Expense	525.00				925.00
704	Bad Debt Expense	5,816.88				9,816.88
705	Property Tax Expense	111,104.10				-
706	Office Maintenance & Repair Expense	-				-
707	Legal Expenses	-				5,400.00
708	Insurance Expense	1,500.00				3,500.00
709	Utilities Expense	48,985.00				68,624.12
710	Office Supplies Expense	400.00				735.00
711	Telecommunications Expense	-				100.00
712	Depreciation Expense - Building					100,000.00
713	Depreciation Expense - Equipment	4,000.00				2,000.00
714	Depreciation Expense - Office Furniture	500.00				1,000.00
800	Rent Income		-				2,000.00
801	Unrealized Gain - Trading Securities		-				6,000.00
802	Realized Gain - Investment Securities		-				51,955.01
900	Interest Expense	5,400.00				12,500.00
901	Unrealized Loss - Trading Securities	10,000.00				68,000.00
902	Realized Loss - Investment Securities	4,000.00				9,000.00
	Total	7,061,374.090	7,061,374.090			7,588,062.590	7,826,708.590
	Net Income (Loss)

June 30, 2017
Adjusted
Trial Balance
Dr.	Cr
483,944.10
755,400.00
	19,816.89
440,980.00
56,450.00
1,250.00
10,500.00
60,000.00
26,450.00
40,005.01
	35,000.00
2,000,600.00
1,843,723.48
	1,500,000.00
61,000.00
	30,000.00
22,500.00
	4,500.00
	1,156,000.00
	-
	-
	-
	4,000.00
	29,027.60
	212,000.00
	400,000.00
	-
-
	198,000.00
	65,500.00
	356,000.00
	2,397,969.09
100,000.00
18,000.00
-	-
	1,358,940.00
582,159.00
599,500.00
129,000.00
75,000.00
925.00
9,816.88
-
-
5,400.00
3,500.00
68,624.12
735.00
100.00
100,000.00
2,000.00
1,000.00
	2,000.00
	6,000.00
	51,955.01
12,500.00
68,000.00
9,000.00
7,588,062.590	7,826,708.590

Panther Marine
Instructions: Using the "June 30, 2017 adjusted trial balance" information complete a multistep income statement. Expenses do NOT have to be organized into general and administrative or selling categories (use categories listed below). Round all amounts to the nearest cent. The rest of the formatting is up to the student. Note that grades are based on organization and clarity of this financial statement. The only other requirements are the following items:
a. ONLY use accounts that have adjusted balances
b. Proper report title
c. Separate expenses between operating and other expenses/losses
d. Separate revenue between sales and other revenues/gains
e. Gross profit and income from operations must be included
f. Net income (loss) must be the last item on this financial statement.
Panther Marine
Income Statement
For the year ended June 30, 2017
Sales Revenue		1,358,940.00
Cost of Goods Sold	582,159.00
Wages (hourly workers)	599,500.00
Depreciation Expense - Equipment	2,000.00
Depreciation Expense - Building	100,000.00
Total Cost of Goods Sold		1,283,659.00
Gross Profit		75,281.00
Operating Expenses
Salaries Expense	129,000.00
Marketing Expense	75,000.00
Travel and Entertainment Expense	925.00
Bad Expense	9,816.88
Legal Expenses	5,400.00
Insurance Expense	3,500.00
Utilities Expense	68,624.12
Office Supplies Expense	735.00
Telecommunications Expense	100.00
Depreciation Expense - Office Furniture	1,000.00
Total Operating Expenses		294,101.00
Income before Interest and Taxes		(218,820.00)
Interest Expense		12,500.00
Income before taxes		(231,320.00)
Other Income
Rent Income	2,000.00
Realized Gain - Investment Securities	51,955.01
Realized Loss - Investment Securities	(9,000.00)
Total Other Income		44,955.01
Net Income		(186,364.99)
Other Comprehensive Income		(186,364.99)
Unrealized Gain - Trading Securities	6,000.00
Unrealized Loss - Trading Securities	(68,000.00)
Total Other Comprehensive Income		(62,000.00)
Net Income		(248,369.44)

Panther Marine
Instructions: Using the "June 30, 2017 adjusted trial balance" information AND income statement complete the statement of retained earnings. Round all amounts to the nearest cent. The rest of the formatting is up to the student. Note that grades are based on organization and clarity of this financial statement. The only other requirements are the following items:
a. ONLY use accounts that have adjusted balances
b. Proper report title
c. Net increase or decrease in retained earnings
d. Beginning balance July 1, 2016 (Hint: this is not the same as June 30, 2016 balance)
e. Cash dividends and net income (loss)