Partial adjusted trial balance data for Martinez Corporation at December 31, 2025, includes the following accounts: Retained Earnings $17,200, Dividends $4,000, Service Revenue $35,800, Salaries and Wages Expense $13,800, Insurance Expense $1,880, Rent Expense $3,910, Supplies Expense $1,550, and Depreciation Expense $840. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $14,420. (List items that increase retained earnings first.) A MARTINEZ CORPORATION Retained Earnings Statement AP $

Partial adjusted trial balance data for Martinez Corporation at December 31,2025 , includes the following accounts: Retained Earnings $17,200, Dividends $4,000, Service Revenue $35,800, Salaries and Wages Expense $13,800, Insurance Expense $1,880, Rent Expense $3,910, Supplies Expense $1,550, and Depreciation Expense $840. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $14,420, (List items that increase retoined eornings first.)