Partial adjusted trial balance for Kingbird, Inc. at December 31, 2017, 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 $10,400. (List items that increase retained earnings first.)

KINGBIRD, INC. Retained Earnings Statement choose the accounting period For the Year Ended December 31, 2017For the Month Ended December 31, 2017December 31, 2017
select an opening name ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Dividends		$enter a dollar amount
select between addition and deduction AddLess: select an item ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Dividends		enter a dollar amount
		enter a subtotal of two previous amounts
select between addition and deduction AddLess: select an item ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Dividends		enter a dollar amount
select a closing name ExpensesRevenuesTotal ExpensesTotal RevenuesNet Income / (Loss)Retained Earnings, January 1Retained Earnings, December 31Dividends		$enter a total amount