Stone Culture Corporation was organized on January 1, 2017. For its first two years of operations, it reported the following: Net Income for 2017 $ 52,000 Net Income for 2018 57,000 Dividends for 2017 21,000 Dividends for 2018 32,000 Total assets at the end of 2017 137,000 Total assets at the end of 2018 254,000 On the basis of the data given, prepare a statement of retained earnings for both 2017 (its first year of operations) and 2018. On the basis of the data given, prepare a statement of retained earnings for both 2017 (its first year of operations) and 2018.