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16. The income statement of Hall Marine Repairs is as follows: HALL MARINE REPAIRS Income Statement For the Month Ended April 30, 2020 Revenue Service Revenue E8,500 Expenses Salaries and Wages Expense E3,900 Supplies Expense 1,050 Insurance Expense 600 Utilities Expense 400 Depreciation Expense 350 Total Expenses 6,300 Net Income $2.200 On April 1, the retained earnings account had a balance of $12,900. During April, the company paid E3,000 in dividends. (a) Prepare closing entries at April 30 (b) Prepare a retained earnings statement for the month of April