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

Retained Earnings
Apr. 30	30,800	May 1 (2015)	462,000
Apr. 30	3,400

Dividends
Sept. 30	850	Apr. 30	3,400
Dec. 31	850
March 31	850
June 30	850

Income Summary
Apr. 30	195,200	Apr. 30	164,400
		Apr. 30	30,800

Prepare a retained earnings statement for the year. If a net loss has been incurred or there has been a decrease in retained earnings, enter that amount as a negative number using a minus sign. 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.