Partial adjusted trial balance data for Flint Corporation at December 31, 2025, includes the following accounts: Retained Earnings $17,700, Dividends $5,600, Service Revenue $38,800, Salaries and Wages Expense $13,700, Insurance Expense $1,850, Rent Expense $3,840, Supplies Expense $1,530, and Depreciation Expense $1,000. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $17,480. (List items that increase retained earnings first.) FLINT CORPORATION Retained Earnings Statement December 31, 2025 Retained Earnings, January 1 Add : Net Income/(Loss) Less : Dividends 17700 5600 Retained Earnings, December 31+ $ 17700 eTextbook and Media List of Accounts