Partial adjusted trial balance for Ravine Corporation at December 31, 2014, includes the following accounts: Retained Earnings $17, 057; Dividends $6, 900; Service Revenue $35, 909; Salaries and Wages Expense $13, 635; Insurance Expense $1, 752; Rent Expense $4, 063; Supplies Expense $1, 508; and Depreciation Expense $963. The balance in Retained Earnings is the balance as of January 1. Prepare a retained earnings statement for the year assuming net income is$S13, 988. (List items that increase retained earnings first.)