On December 31, 2016, Ditka Inc. had Retained Earnings of $283,800 before its closing entries were prepared and posted. During 2016, the company had service revenue of $184,100 and interest revenue of $89,300. The company used supplies in the amount of $95,900, advertising expenses were $18,000, salaries and wages totaled $20,700, and income tax expense was calculated as $16,900. During the year, the company declared and paid dividends of $7,600.

Prepare T-account for the Retained Earnings account.