Partial adjusted trial balance data for Grouper Corporation at December 31,2025 , includes the following accounts: Retained Earnings $17,100, Dividends $4,900, Service Revenue $36,600, Salaries and Wages Expense $13,300, Insurance Expense $1,890, Rent Expense $4,040, Supplies Expense $1,570, and Depreciation Expense $900. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $15,500. (List items that increase retained earnings first.)