Prepare a retained earnings statement. With the numbers able to be seen.

Prepare a retained earnings statement. (List items that increase retained earnings first.) Fleming Company Retained Earnings Statement December 31, 2022 Revenues Add Net Income /(Loss) Less Dividends Retained Earnings, December 31 $ The completed financial statement columns of the spreadsheet for Fleming Company are as follows. Fleming Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8.900 112 Accounts Receivable 10.800 130 Prepald Insurance 2,800 157 Equipment 24,000 158 Accumulated Depreciation-Equip. 4.500 201 Accounts Payable 9,000 212 Salaries and Wages Payable 2.400 311 Common Stock 12.000 320 Retained Earnings 7.500 332 Dividends 11.000 400 Service Revenue 60,000 622 Maintenance and Repairs Expense 1.600 711 Depreciation Expense 3,100 722 Insurance Expense 1,800 726 Salaries and Wages Expense 30,000 732 Utilities Expense 1.400 Totals 37.900 60,000 57,500 35.400 Net Income 22.100 22.100 Totals 60,000 60,000 57,500 57.500