Retained Earnings Statement Sumter Pumps Corporation, a manufacturer of industrial pumps, reports the following results for the year ended January 31, 20Y2: Retained earnings, February 1, 20Y1 $675,600 Net income 81,100 Cash dividends declared 14,600 Stock dividends declared 27,600 Prepare a retained earnings statement for the fiscal year ended January 31, 20Y2. Sumter Pumps Corporation Retained Earnings Statement For the Year Ended January 31, 20Y2