Partial adjusted trial balance for Whispering Winds Corp. at December 31, 2017, includes the following accounts: Retained Earnings $16,100, Dividends $5,800, Service Revenue $35,100, Salaries and Wages Expense $14,300, Insurance Expense $1,750, Rent Expense $3,840, Supplies Expense $1,530, and Depreciation Expense $830. 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.) WHISPERING WINDS CORP. Retained Earnings Statement $