On December 31, 2018 Ditka Inc. retained earnings of $276,800 before its closing entries we prepared a posted. During the 2018 company had service revenue $177,100 and an interest revenue $85,800. Then company use supplies in the amount of $ 92,400, advertising expenses were $ 17,300, salaries and wages totaled $ 19,650, and income taxes expense where is calculated as a $15,500. During the year the company declared and paid dividends of $6900