The adiusted trial balance columns of the worksheet for Whisnering Winds Company are as follows. Liabilities and Stockholders' Equity Prepare an retained earnings statement. (List items that increase retained earnings first.) Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number eg. -55 or parentheses e.g. (55).) Prepare a classified balance sheet. (List Current Assets in order of liquidity.)