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Accounting Cycle Review Brief Exercise 0-21 Partial adjusted trial balance data for Kingbird, Inc. at December 31, 2020 includes the following accounts: Retained Earnings $17,400, Dividends $5,320, Service Revenue $30,000, Salaries and Wages Expense $13,340, Insurance Expense $1,500, Rent Expense $3,720, Supplies Expense $1,420, and Depreciation Expense $960. The balance in Retained Earnings is the balance as of January 1. Prepare a statement of retained earnings for the year. (List items that increase retained earnings first.) KINGBIRD, INC. Retained Earnings Statement