Presented below is information related to Williams and Douglas, Attorneys at Law Ltd.

Retained earnings, January 1, 2017		34,273
Legal service revenue2017		340,490
Total expenses2017		211,799
Assets, January 1, 2017		90,777
Liabilities, January 1, 2017		56,504
Assets, December 31, 2017		163,652
Liabilities, December 31, 2017		109,378
Dividends2017		108,690

Prepare the 2017 retained earnings statement for William and Douglas, Attorneys at Law Ltd. (List items that increase retained earnings first.)