Prepare the statement of retained earnings. Enter any increases in retained earnings prior to the sublotal and any decreases to retained earnings below the subtotal. (Complete all answer boxes. Enter for any zero balances) Review the Balance Sheet columns of the worksheet completed in Requirements Mass Delivery Service Statement of Retained Earnings Month Ended December 31, 2018 Retained Eaming, December 1, 2018 Net income for the month 17610 (2 200) Dividends Retained Eamings, December 31, 2018 Mass Delivery Service Worksheet (Partial) December 31, 2018 Balance Sheet Account Title Debit Credit Cash 28,060 Accounts Receivable 2,750 Office Supplies 300 Prepaid Insurance 750 Truck 10,000 Acc. Dep.- Truck 150 Accounts Payable Salaries Payable 1,000 Unearned Revenue 300 Common Stock 25,000 Dividends 2,200 Service Revenue Salaries Expense Dep. Exp.-Truck Insurance Expense Fuel Expense Rent Expense Supplies Expense 44,060 26,450 0 Net income or loss 17,610 44,060 44,060