Partial adjusted trial balance for Monty Corp. at December 31, 2017, includes the following accounts: Retained Earnings $ 16,900, Dividends $ 4,100, Service Revenue $35,700, Salaries and Wages Expense $ 13,100, Insurance Expense $ 1,960, Rent Expense $ 3,960, Supplies Expense $ 1,400, 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.)