Please answer the question:

By the end of December 2021, Greta Thunberg, chief accountant of Silence is working to finish his accounting for the year. He realizes that he still needs to prepare the closing entries.

This is the trial balance that he has.

3) Prepare a Statement of Retained Earnings for the year ended December 31, 2021

\begin{tabular}{|l|r|l|} \hline Acapulco Inc. & & \\ \hline Trial Balance dated December 31st year 2021 & Debit & Credit, \\ \hline Cash And Equivalents & 15,56 & \\ \hline Accounts Beceivable & 59,69 & \\ \hline Qther Receivables, & 2,37 & \\ \hline Notes Beceivable & 3,42 & \\ \hline Inventor & 25,13 & \\ \hline Prepaid Expenses & 24,11 & \\ \hline Qther Current Assets, & 15,30 & \\ \hline Gross Property Plant And Equipment & 818,63 & \\ \hline \end{tabular}