The adjusted account balances of Crane Corp. at December 31,2022 , includes the following accounts: Retained Earnings $21,840, Dividends $3,120. Service Revenue $46,800, Interest Revenue $3,224, Rent Expense $4,992, Depreciation Expense $2,600, and Salaries and Wage Expense \$18.928. The balance in Retained Earnings is the balance of January 1, 2022. Prepare a retained earnings statement for the year. (List items that increase retained earnings first.)