Partial adjusted trial balance for Cheyenne Corp. at December 31,2017 , includes the following accounts: Retained Earnings $17,600, Dividends $4,700, Service Revenue $37,800, Salaries and Wages Expense $15,000, Insurance Expense $1,850, Rent Expense $3,850. Supplies Expense $1,470, and Depreciation Expense $880. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is $10,400. (List items that increase retained earnings first.)