) Marisol Company has just completed operations for the year ended December 31, 2016. This is the second year of operations for the company. The following data have been assembled for the business. Accounts Payable $ 12,200 Office Expense $ 6,500 Accounts Receivable 14,500 Rent Expense 9,600 Cash 8,200 Retained Earnings, Jan. 1, 2016 8,300 Common Stock 9,000 Salaries Expense 36,000 Dividends 13,500 Service Revenue 84,000 Equipment 15,000 Utilities Expense 6,200 Insurance Expense 4,000 Prepare the statement of retained earnings. Use a proper heading.