Selected accounts from the ledger of Restoration Arts for the fiscal year ended April 30, 2018, are as follows:

Retained Earnings Statement; Net Loss 7,600 Selected accounts from the ledger of Restoration Arts for the fiscal year ended April 30, 2018, are as follows: Retained Earnings Dividends Apr. 30 7,600 May 1 (2017) 451,900 July 31 1,900 Apr. 30 Apr. 30 61,400 Oct. 31 1,9001 Jan. 31 1,900 April 30 1,900 Income Summary Apr. 30 973,200 Apr. 30 911,800 61,400 Apr. 30 Prepare a retained earnings statement for the year. Restoration Arts Retained Earnings Statement For the Year Ended April 30, 2018 00