The adjusted account balances of Cullumber Corp. at December 31, 2022, includes the following accounts: Rebained Earnings $22,260, Dividends \$3,180, Service Revenue \$47,700, Interest Revenue \$3,286, Rent Expense \$5,088, Depreciation Expense \$2,650, and Salaries and Wage Expense $19,292. The balance in Retained Earnings is the balance of January 1, 2022. Prepare a retained earnings statement for the year. (List items that increose retained earnings first.)