Selected accounts from the ledger of Restoration Arts for the fiscal year ended April 30, 2016, are as follows:

Retained Earnings
Apr. 30	31,200	May 1 (2015)	475,500
Apr. 30	5,000

Dividends
Sept. 30	1,250	Apr. 30	5,000
Dec. 31	1,250
March 3 1	1,250
June 30	1,250

Income Summary
Apr. 30	197,000	Apr. 30	165,800
		Apr. 30	31,200

Prepare a retained earnings statement for the year. Enter all amounts as positive numbers. Be sure to complete the statement heading. Refer to the list of Labels and Amount Descriptions for the exact wording of the answer choices for text entries.