Partial adjusted trial balance for Pina Colada Corp. at December 31, 2017, includes the following accounts: Retained Earnings $16,700, Dividends $4,700, Service Revenue $36,300, Salaries and Wages Expense $15,000, Insurance Expense S1,980, Rent Expense $4,000, Supplies Expense $1,590, and Depreciation Expense900. 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.) PINA COLADA CORP Retained Eanings Statement For the Year Ended December 31, 2017 Retained Earnings, January 1 16,700 Add 10,400 Net Income/ (Loss) 27,100 Less 4,700 Dividends 22,400 Retained Earnings, December 31